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Opinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement … from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 2000-12
… in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of … Law §806, however, a town board may require in its code of ethics that town board members abstain from voting on … relatives who are town officials and, even if the code of ethics does not require abstention, the affected board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… etc. Unless it is otherwise prohibited by statute, regulation, agency policy or contract, the State will … indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential … of indirect costs is not prohibited by statute, regulation, agency policy or contract. The items of expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Comptroller DiNapoli Releases State Audits
… guidance to these plans and subsequently reported that the number of Medicaid MCOs ready to submit encounter … and the SFA fulfills contract deliverables related to customer service and data and reporting. Program claims are … Employment Programs (2015-S-58) OTDA provided adequate support and guidance to contractors to assist them in …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… State Comptroller Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all … State Comptroller Thomas P DiNapoli released an audit today identifying school districts that are not meeting all …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and … $11.8 million in reimbursable costs for the SEIT preschool cost-based program. Key Findings For the 3 fiscal years ended … pursuant to the State Education Departments Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualOversight of Selected Fiscal Aspects of Homeless Shelter Services
… (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered the period … through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesAccounts Payable Advisory No. 51
… Financial System (SFS) with sufficient original source documentation including, but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… combined purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the … requires Board approval. Officials have not conducted a complete physical inventory in more than 10 years. As a … or misused. Key Recommendations Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139DiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… the Review of the Financial Plan of the City of New York , or go to: http://www.osc.state.ny.us/osdc/rpt1-2017.pdf …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Opinion 2004-2
… bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships (spouse of town board member … that when a town awards a contract for public work to a prime contractor, and the prime contractor subcontracts a portion of the work to a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Town of Homer – Conflict of Interest (2022M-148)
… – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Determine whether any Town of Homer Town officials had prohibited interests in Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148DiNapoli Audit Finds Problems with Arts Education in NYC Schools
… http://www.osc.state.ny.us/audits/allaudits/093014/11n4.htm …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Safety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The … To determine if the Department of Agriculture and Markets adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the fiscal year ended June 30, … for reimbursement, reported costs must comply with the Manual requirements and be reasonable, necessary, directly …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by Easter Seals New York Easter Seals NY on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… disease (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, according to an audit released … their entitlement to Medicare and taken steps to help get them enrolled, the Medicaid program could have saved as … renal disease who meet certain eligibility requirements get the Medicare benefits to which they are entitled …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patients