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The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, … June 30, 2013, Institutes reported about $2.3 million in reimbursable costs on its CFR. Key Findings For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-17
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … interest of the State. Ensure that each employee's tax home is properly determined in compliance with law and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit … of participating providers whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cOpinion 2007-1
… falls within the exception (see, e.g., Amherst v Gross , 80 AD2d 719, 437 NYS2d 137; see also 1984 Opns St Comp No. … 588, 711 NYS2d 497). Similarly, in 1980 Opns St Comp No. 80-466, unreported, this Office indicated that transportation … services at issue in Value Management , supra and Opn No. 80-466, supra . Therefore, it is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 2007-2
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … Platkin in Support of S. 5822, June 27, 2005; Memorandum from the State Board of Elections to Hon. Richard Platkin, … because County Law §233-a(3)(e) excludes the charge back from the computation of the county’s tax limit and, in so …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2State Agencies Bulletin No. 928
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step … the Merit Step payment even if the increment code did not change because of the Job Rate to Job Rate rule. Merit Step … of the employee's composite salary. Employees with a job change entered after the NPAY779 is created but prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsUnified Court System Bulletin No. UCS-239
… following Bargaining Units: F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY who meet the eligibility criteria on … eligible non-judicial employees in Bargaining Units DR, S9, SR and SY. Chapter 400 of the Laws of 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-239-april-2017-state-new-york-unified-court-system-ucs-longevityDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… in the Bronx were not processed through the HPD/HDC online system, but are handled by the New York City Housing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOpinion 92-3
… v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation Taxpayers Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Agencies Bulletin No. 174
… the Employee Type field on the Position Data 2 panel from H (hourly) to E (exception hourly) and from E (exception hourly) to H (hourly). The Employee Type … Description: Employee Types Hourly - When an employee is in a position that reflects Type H (hourly) on the Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesState Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … municipalities from establishing a local retirement system for its officers or employees after April 12, 1922. The plan, … Initially, we note that there is no statutory authority for a town, by resolution, to establish the type of plan at …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Oversight of Kendra’s Law
… Objective To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted … 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for … and collaboration among OMH, its five regional Field Offices, and local mental health authorities in 57 counties …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawXI.12.B Contract Assignments – XI. Procurement and Contract Management
… agreements requiring OSC approval agencies should use: AC 3276-S (All Parties) when all three parties (State … Agency, Transferor, and Transferee) are available, and AC 3276-S (No Transferor) when the Transferor is no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli Releases Municipal & School Audits
… officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would be …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-810
… check is undeliverable due to the agency’s inability to locate the employee, the agency should follow the Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeDivision of Housing and Community Renewal Bulletin No. DH-126
… not automatically processed. Affected Employees: Employees in the DC 37 RRSU – BU67 with an increment code of 0510, … effective October 2023 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500 . Effective Dates: … on an eligibility date of 09/30/2023 and will be processed in separate paychecks dated 10/25/2023 (Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulation