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MTA Long Island Rail Road – Selected Travel Expenses (2013-S-77)
We audited selected travel expenses of the Metropolitan Transportation Authority (MTA) - Long Island Rail Road to determine whether such expenses were appropria
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s77.pdfOpinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51State Comptroller DiNapoli Releases Audits
… of Weights and Measures Programs (Follow-Up) (2019-F-11) An initial report, issued in December 2017, identified … percent) as of October 2018. Auditors also found about $5.1 million in expenses charged to the program that did not … that require DOH’s prompt attention, including $123.9 million in Medicaid managed care premiums paid on behalf of …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the New York State Thruway Authority is monitoring its contractors to ensure they are actively … controls in place to detect or prevent MWBE and DBE fraud. The audit covers the period January 2013 through December … Determine whether the New York State Thruway Authority is monitoring its …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedOpinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … associated with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et … Whether the cost of the study is charged against the countys general fund or …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Claims for Deceased Owners and Estates
… that appear online are at least $20 or one share of stock. How to Prove Ownership Provide documentation that the … Documentation for examples of accepted proof of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, … court-appointed representative may complete the claim. See How to File an Estate Proceeding below for more information. …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesCircle of Friends – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s … CES provides preschool special education services to children with disabilities who are between three and four … financial information, including costs, that CES reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… by 126 percent, from $38,000 to $86,000, over a 22-month period; and $40,638 in depreciation related to capital … $1,723 for lodging at the Majestic View Lodge near Zion National Park; $1,620 at a cigar store; and $369 at Victoria's Secret. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOpinion 2008-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (special district … matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … damaged, destroyed or worn out facilities, undertaken in an existing town park district pursuant to the authority …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4State Comptroller DiNapoli Releases Audits
… of Civil Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of … audit period, January 2018 through October 2022, because Emblem failed to correctly coordinate benefits with each …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… CUTE, an SED-approved provider located in Broome County, New York, provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
… Purpose To determine whether the Workers' Compensation Board (WCB) has adequate controls over … To determine whether the Workers Compensation Board WCB has adequate controls over the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsAssessment and Collection of Selected Penalties
… Purpose To determine whether the Workers' Compensation Board (WCB) is properly billing, … selected legislatively mandated penalties. Background The Workers' Compensation Law allows health care providers, which … entities. Other Related Audits/Reports of Interest Workers' Compensation Board: Workers' Compensation Program: …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… Authority (Authority) was created in 1970 as a public benefit corporation, to provide transportation … Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and … and is governed under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementAkron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… appeared to be ongoing conditions that could negatively affect the health and/or safety of clients. For example, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followSelected Aspects of Discretionary Spending
… $5.2 million that were discretionary in nature. Each public authority and benefit corporation should have formal … required. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA … MTACC spent $1,217,483 on travel and another $85,568 on entertainment. Key Findings MTAHQ and MTACC have opportunities to strengthen controls over travel and entertainment, which could help reduce certain costs. For …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expenses