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Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Oversight of Residential Domestic Violence Programs
… Purpose To determine whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of residential programs for victims of domestic violence to ensure these programs are … To determine whether the Office of Children and Family Services is maintaining …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… an investment strategy that will raise the New York Common Retirement Fund’s (Fund) commitment to sustainable investments to $5 … pension funds like the New York State Common Retirement Fund know that moving capital toward a low-carbon … an investment strategy that will raise the New York Common Retirement Funds Fund commitment to sustainable investments …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established procedures to accurately report its assessable expenses for the two years ended June 30, 2016 for the Apple and Sour …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… and coordination,” DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to … and get our state back to work. Employment recovery in New York is lagging behind the rest of the country and … shared comprehensive understanding of WFD needs statewide. In New York, this governance body is the State Workforce …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationMitigation for Extreme Weather Conditions and Flooding
… to identify potential risks to its system from extreme weather conditions and flooding and developed plans to … operate as effectively as possible during minor to severe weather conditions. Severe weather includes thunderstorms, tornadoes, hail, lightning, … to identify potential risks to its system from extreme weather conditions and flooding and developed plans to …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… Corporate retailers Macys and Ross Stores have agreed to shareholder proposals …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus … to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health: … An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid made … auditors determined DOH has made progress in addressing the problems identified in the initial audit report. This …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Programs for Little Learners – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports (CFRs) … whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal … To determine whether the costs reported by the Mill Neck Manor School for the Deaf Mill Neck School on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain … not-for-profit special education provider located in Orange County, New York. Arc Orange provides preschool … December 31, 2013, Arc Orange reported over $5.5 million in reimbursable costs on its CFR for four rate-based …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various immunization … to determine whether payments made to American Academy of Pediatrics District II AAP for various immunization initiative …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsCity of Olean – Budget Review (B18-1-1)
… action on our recommendations in the budget review letter issued in March 2017. Background The City of Olean, … Key Findings Should the City require general fund money to cover $2.2 million of unresolved capital expenditures, … the recommendations in our March 2017 budget review letter. The City’s proposed budget includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The asset is … of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to … Rockland County Budget Review B61322 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22