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State Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfState Comptroller DiNapoli Releases State Audits
… requirements for reimbursement, including $81,370 in real estate taxes, $39,709 in unsupported or ineligible … tax exemption; and 2,052 payments totaling $818,766 to deceased homeowners. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1477
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … not be making any changes to the Department Budget Table USA on or after March 24, 2016 until the April 6, 2016 … not be making any changes to the Department Budget Table USA on or after March 31, 2016 until the April 14, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overState Agencies Bulletin No. 1548
… are outlined in the Guide to Financial Operations , Chapter XV, Section 6.A . Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1548-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1634
… where $0 appropriations have been created by the Bureau of State Accounting Operations. The appropriation charges to be … Chapter XV, Section 6.A . Effective Date(s) Administration pay checks dated April 4, 2018 and Institution pay checks … need to update any position pools that did not roll to the new Fiscal Year Budget Reference after March 28, 2018 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1634-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 93-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- … authority of law and which it was beyond its power to do" ( id .). In the latter case, the requirements of CPL, …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 98-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … and, whenever possible, provide fixed-route transportation on its fleet of buses. Where appropriate, the authority would … Governor, from the New York State Legislative Commission on Rural Resources, at whose request the bill was introduced, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). Background Our initial … for services to Medicaid recipients who also have health insurance through Medicare. During the four year audit period ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOpinion 2000-22
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … agency for contingent compensation (see 1985 Opns St Comp No. 85-60, p 84). Similarly, the attorney's law firm may also … Law requires the town board of each town to adopt a code of ethics setting forth for the guidance of its officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Preferred Source Contracting
… monitoring contracts fulfilled by not-for-profit providers in partnership with private entities to ensure contract requirements are being met; … workers as required by law; and whether facilitating entities are awarding contracts in a manner that best meets … monitoring contracts fulfilled by notforprofit providers in partnership with private entities to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… dangerous; Instances where Joia did not dispense controlled substances in compliance with New York State Controlled Substances Act requirements, which increases the … of Interest Department of Health: Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberState Agencies Bulletin No. 1213
… The IRS requires employers to report and withhold income and employment taxes from meal allowances for … employers to report travel reimbursements and withhold income and employment taxes if employment away from home at a … 2012 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated for any “Taxable Expense” that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsSelected Financial Management Practices (Follow-Up)
… Corporation reported revenues correctly; document the contractor selection process and contracts were awarded and …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followInfrastructure Inspection and Maintenance (Follow-Up)
… in our initial audit report, Infrastructure Inspection and Maintenance (2014-S-45). Background Our initial audit … inspection scheduling procedures ensure that all high- and intermediate-importance structures were periodically inspected and whether inspection results were considered when …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-follow