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Keene Central School District – Transportation State Aid (2021M-63)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … to ensure the District applied for all State aid for new bus acquisitions. Officials did not perform an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… a total of $11.7 million in costs that should be recouped after examining eight preschool special education providers. … found $117 million in costs that should be recouped after examining eight preschool providers …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the Herbert G. Birch Fund (Fund) – a related fundraising entity. Key Findings For the two fiscal years ended June 30, … Other Related Audits/Reports of Interest New York Center for Child Development, Inc.: Compliance With the Reimbursable Cost Manual ( 2015-S-101 ) Brookville Center for Children’s Services, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOpinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract … cities are authorized to enter into contracts to provide for a system of collection and disposal of solid waste …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 89-10
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library … for its officers and employees duly authorized to attend conferences. You ask whether a school district public library … travel expenses incurred in connection with conventions, conferences or schools attended pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Oversight of Telemental Health Services
… individuals to receive TMH services at their place of residence, at a temporary location, or at a site licensed by …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Inc. (NYSE: NI) has agreed to disclose its corporate political contributions in the wake of majority shareholder … companies to adopt transparency regarding their corporate political spending. “When corporations spend investors’ dollars on political causes they can put themselves, and our …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Lifeline Center for Child Development, Inc. (Lifeline) on its Consolidated … focused primarily on expenses claimed on Lifeline’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on Lifeline’s CFRs for the two fiscal years ended June 30, 2014. Background …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualOpinion 99-13
… unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the permitted activity, … Whether a town may impose a higher building permit fee for structures that would have no heat and are …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfNew York State Farming and Agriculture – Federal Funding and New York
… and represented less than 3 percent of income for New York farm operations; 5 however, federal assistance can be … compared with farms nationally ($21,599); however, average farm payments vary significantly by farm. In general, those … Herkimer Tompkins Richmond Orleans Lewis Franklin St. Lawrence Yates Washington Chenango Ontario Oneida …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… July 1, 2012 to operate full-day Preschool Special Class (SC) and full-day Preschool Special Class in an Integrated … of documentation regarding the allocations charged to the SC and SCIS programs. We also disallowed the Child Care …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… Comptroller Thomas P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for details … by New York corporations are required to be turned over to the Comptroller's office as abandoned property after five … 2013-2014, $5.8 million from gift cards was turned over to the state. “Last year, my office received nearly $6 million …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its … to children with disabilities who are between the ages of three and five years. During our audit period, VOA-GNY … Class in an Integrated Setting programs. For purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualOpinion 90-48
… ( Abco Bus v Macchiarola , 52 NY2d 938, 437 NYS2d 967, cert den 454 US 822, 70 L ed 2d 94, 102 S Ct 107), and that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Baker Victory Services – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … as needed. Other Related Audits/Reports of Interest Unity House of Troy: Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manual