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The Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard … Rochester, New York, provides special education services to children with learning disabilities in grades 5 through … files with the New York State Education Department (SED). To be eligible for reimbursement, the expenses must comply …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualFranklin Square Public Library - Claims Audit (2018M-48)
Franklin Square Public Library Claims Audit 2018M48
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Opinion 2004-1
… aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 89-45
… employed as counsel to zoning board of appeals) ZONING AND PLANNING -- Zoning Board of Appeals (paying fixed amount … as counsel to zoning board of appeals) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate … commenced under Article 78 of the Civil Practice Law and Rules (CPLR). Town Law, §267 authorizes town boards to …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 93-15
… of annual audit of by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) … a town public library is required to annually account to, and submit its books for audit to, the town board with … of the library fund pursuant to Education Law, §259, and that the library board of trustees has appointed a …
https://www.osc.ny.gov/legal-opinions/opinion-93-15DiNapoli: Read Fine Print on Your Holiday Gift Cards
… popularity, New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print for details … retailer. It could help to get a replacement card if it is lost and could also help recover any unused balance if it’s reported to us as unclaimed funds. It is important not to wait too long to spend your gift cards to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsOpinion 95-7
… "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of district … governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Central Islip Union Free School District - Claims Audit Process (2018M-170)
… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170DiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges stemming from an audit and … providing special education services for the state. "Today’s guilty plea shows that those who rip off taxpayers and … and other school districts paid tuition to IncludED using rates set by the State Education Department (SED). These …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesOpinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 2000-19
… offices by disabled members of the association through the installation of a handicapped accessible elevator. In order … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the … offices by disabled members of the association through the installation of a handicapped accessible elevator. In order …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mByron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Ballston Spa Central School District - Separation Payments (2018M-132)
Ballston Spa Central School District Separation Payments 2018M132
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Peekskill City School District – Financial Condition (2015M-191)
… for the 2014-15 fiscal year totaled approximately $80 million. Key Finding District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191DiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… Retirement Fund (Fund), today announced he has written to 10 of the largest greenhouse gas emitting companies held by the Fund, urging them to reduce emissions and address risks arising from climate … change. "Climate risk is one of the greatest threats to the state pension fund and its long-term investments," …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Former DePeyster Town Clerk Michelle Sheppard was sentenced to five years probation and paid a total of $4,303 in … sentenced Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an … years ago if the Town Board inspected the books. Thanks to our partnership with St. Lawrence County District Attorney …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOpinion 2002-10
… property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a … 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-2002-10-0