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Jamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… stipulated in the contractual agreement are received and pay only for those stipulated services. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… located in Albany, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … reimbursement rates. Remind Spotted Zebra officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Newmeadow Inc. (Newmeadow) on its … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … services to children with disabilities between the ages of three and five years. Newmeadow is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualOpinion 92-41
… to repair "sidewalks" within the district. According to your inquiry, the fire district in question is located on a … however, a fire district's power to respond to emergencies does not plainly and necessarily imply that it is a function …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 91-47
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … the contention "that such undue influence was exercised on the decedent as to have vitiated the execution of the … thereto. (69 AD2d at 440, 419 NYS2d at 156) Based on the above, we conclude that objections to the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… (deductibles, coinsurance, and copayments). Key Findings We reviewed selected Medicare Advantage plan contracts … Medicaid claims resulting in overpayments of $770,935. We determined three of the providers were overpaid 58, 74, … by these providers during the audit period and found – if the rate of overpayment is consistent with our initial …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Background CAFL is a privately owned institution located in Victor, New York that provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in reimbursable costs on its CFR for the preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualOpinion 91-22
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority … departments or companies". Based on the quoted language in section 209-c, we have previously concluded that a fire … incorporate (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Hamburg Central School District – Capital Project (2014M-129)
… District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by … The District operates six schools with 3,765 students and 548 full-time employees. The District’s budgeted … the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Estimate Your Pension
… a membership to NYSLRS, or if they are a Tier 6 member with between five and ten years of service. These members can …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionState Agencies Bulletin No. 1971.3
… entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees … to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryOpinion 90-45
… [have recommended that standardization] will thus result in greater efficiency and economy." Subdivision 5 of … 82-44, p 57; see Hodge & Hammond Inc. v Burns , 23 Misc 2d 318, 202 NYS2d 133; Gen. Bldg Contractors v City of … consider whether "a match of all tires on [the] loaders" results in efficiency or economy because, as a matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Village of Hudson Falls – Information Technology (2025M-10)
… into a written contract or service level agreement (SLA) with the IT vendors that described specific IT services to be … use, access and loss. Village officials generally agreed with our findings and indicated they plan to initiate … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 2004-4
… district's attorney for his services are not mixed with funds of the law firm and the board member receives no …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4CUNY Bulletin No. CU-270
… no service in the prior six (6) months are entitled to the new minimum only if the employee’s rate is less than the new … already have an existing PAY, POS (except Chg Line), or Transfer, effective 9/30/06; the employee’s Job and Position … Salary Increase, provided the row is not a PAY, POS, or Transfer, using the Action/Reason of PAY/CSL . For all hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtOpinion 97-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The Volunteer and Exempt Firemen's … the intendment of such special acts (1991 Opns St Comp No. 91-59, p 161; 1984 Opns St Comp No. 84-36, p 44). We have …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andState Comptroller DiNapoli Statement on MTA 2023 Budget
… that cloud larger budget gaps in the outyears, which my office has repeatedly raised . Transit ridership remains … funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetNew York State Comptroller DiNapoli Statement on Win at SEC
… of England co-filed a shareholder proposal at ExxonMobil in December, asking the company to assess how the worldwide effort to rein in global warming would impact its business. In response, ExxonMobil sought clearance from the Securities …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-sec