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Waiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfSouth Glens Falls Central School District - Fund Balance (2018M-90)
… or to reduce District property taxes. Correct accounting records for misclassifications, and accurately report …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… [read complete report - pdf] Audit Objective Determine whether District … whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mOpinion 2024-1
… upon conversations with EFC and City officials, in Troy’s case, under its financing agreement with EFC, the City would … decision on the Constitutional gift and loan clause in the case of Bordeleau v. State of New York , 18 NY3d 305 (2011). … the standard established for municipalities in the 1971 case of Murphy v. Erie County , 28 NY2d 80 (1971) was …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1DiNapoli: State Faces Potential Budget Gaps
… this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of … from State Operating Funds will not exceed 2 percent. For the first time since DOB started using this presentation … to increase 2 percent this year, but after adjusting for timing of certain payments, the report estimates such …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsOpinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) … Municipal Law §806, however, a town board may require in its code of ethics that town board members abstain from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… the overpayments made by United HealthCare resulting from this practice. The audit covered the period January 1, … benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient surgical … provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Empire … with member hospitals include reimbursement rate schedules for the payment of inpatient and outpatient hospital …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOpinion 88-45
… You state that a bank has offered to lend the county money pursuant to the following terms and conditions. Under …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Comptroller DiNapoli Releases Audits
… Medicaid fee-for-service claims for drugs that appear to be generic but were paid using brand name pricing methods. … and Hospitals Corporation: Controls Over Equipment (Follow-Up) (2022-F-19) The initial audit, issued in January 2019, … mass-retired, transferred and repaired assets. The follow-up found that H+H made some progress in addressing the issues …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsOpinion 88-7
… requires that appropriations be made annually for the payment of outstanding indebtedness, there is nothing in that … for a purpose for which bonds may be issued, (c) the payment of principal and interest on certain debt, or (d) any …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… accounts, and combined and inaccurate accounting records for the FIDA, the FURA and the Village of Fairport Local Development Company (FLDC) – three entities which have … to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesManagement of Indoor Air Quality for Individuals With Asthma
… and hospitalizations. During the period from October 31, 2016 through January 19, 2021, LHDs visited 31,302 … from 2012–2014, deaths displaying information from 2014–2016, and asthma prevalence data as of 2016 . The Department indicated that it was unable to update …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… New York State Thruway Authority $9.6 million with Callanan Industries Inc. for pavement milling and resurfacing …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… New York City is expecting to generate a surplus of $3.7 billion in fiscal year (FY) 2022 due to … previously raised. Still, more can be done to prepare for unforeseen risks and to manage challenges as increased … of FY 2023 spending, enhance its rainy-day fund or retiree health benefits trust, or reduce future expenses in …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusOversight of New York State Forest Tax Programs
… a part in the 480a Program, the Department has general oversight responsibility. To enroll in the 480a Program, landowners … weaknesses in several aspects of the Department’s oversight of the 480a Program – namely, monitoring and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs