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Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our Children), that was owned and operated by …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59 ). About the Program Asthma is … hospitalizations due to asthma and limiting exposure to indoor air pollutants that are known asthma triggers. To …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followMonitoring of Construction Management (Follow-Up)
… included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … through the provision of architectural, engineering, and construction management services for buildings statewide. One … To achieve that mission, OGS operates the Design & Construction Group (D&C), which provides State agency clients …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followLehman College – Controls Over Bank Accounts
… that all Lehman bank accounts were authorized and used only for appropriate purposes and transactions. The audit …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… The Division of Housing and Community Renewal (DHCR) is responsible for the supervision, maintenance, and … elevators; and modernizing bathrooms and kitchens. DHCR is responsible for awarding Program funds to authorities and … need for our recommendations. In general, their response is dismissive and argumentative. We are disappointed that …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityOpinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOversight of Water Supply Emergency Plans (Follow-Up)
… included in our initial audit report, Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the Program The Department of Health (DOH) … is responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 92-4
… -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer … expend fire district moneys to pay for supervised physical fitness training sessions for active volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 22
… Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds … of the village, its management and business ....[and] the benefit of trade...." Pursuant to this grant of authority, we …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 2002-10
… historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public … communities, or the nation" (General Municipal Law §119-bb[2]). It is our opinion that, pursuant to this grant of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … grant, bequest, devise, lease or otherwise, the fee or any lesser interest, development right, easement, covenant or … property" is defined for purposes of article 5-K to mean "any building, structure, district, area, site or object, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2001-3
… general principle that a municipal fee for a service must be reasonably related to the municipality's cost … of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… to $594 million, a decrease of nearly 11%. In SFY 2020-21, only 17 cents of every dollar spent from DHBTF supported a …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… of State Retirement Administrators (NASRA), the only other state pension fund with an assumed rate of return …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… than other forms of crude production. Today’s announcement follows the Fund’s detailed assessment that … Imperial Oil Ltd. Canadian Natural Resources Ltd. Husky Energy Inc. MEG Energy Corp. Athabasca Oil Corp. Cenovus Energy Inc. Japan …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesComptroller DiNapoli Releases Special Education Audits
… the expenses reported to SED by every program provider of special education services for preschool children with … the expenses reported to SED by every program provider of special education services for preschool children with …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-audits