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All My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOversight of Career and Technical Education Programs in New York State Schools
… whether current State Education Department (Department) career and technical education (CTE) activities are … enrollments, align with State workforce needs and meet the career goals of secondary school students. Work with schools … To determine whether current State Education Department career and technical education activities are sufficient to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsNew York Youth Jobs Program (Follow-Up)
… audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The New York Youth Jobs Program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Johnson City and serves students from four counties in the Southern Tier. HCA is authorized by SED to provide … to HCA using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… established the Program under Title V of the federal Clean Air Act Amendments of 1990 (Act). The purpose of the Program … excess of established limits. Pursuant to New York’s Clean Air Compliance Act of 1993 (CACA), the Department is … responsible for developing and administering this Program. Air pollution sources subject to the Program must obtain an …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers … money by making sure it gets the drug rebates that it is entitled to under federal regulations, according to an … P. DiNapoli. DiNapoli’s office has conducted a series of audits on this issue with similar results. “Medicaid …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesDiNapoli Expands State Pension Fund's In-State Investment Program
… announced the creation of the $200 million New York Credit Small Business Investment Company (SBIC) Fund to provide … companies and deliver attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, … million. Capital for the program is leveraged by the U.S. Small Business Administration. New York’s state pension fund …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Charles R. Drew’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program Charles R. Drew is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualBudgeting for Department Heads
In this session, presenters will cover the role department heads play in the budget process, the importance of staying within adopted or amended budget levels at all times, and discuss why department heads may not be able to incur expenses equal to the full adopted amount of appropriations.
https://www.osc.ny.gov/files/local-government/academy/pdf/budgeting-for-department-heads-and-managers-07222026.pdfAudit Advisory Committee
… School District Julie McDonnell Schenectady County Auditor Alan Lubin (Retired) Paul Moore Past President Retired Public Employees Association, Inc. Ruben Cardona Emeritus Partner Withum Michelle Camuglia …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeOpinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 98-15
Whether the sale of an historic building pursuant to General Municipal Law 119dd4 is subject to permissive referendum requirements of Town Law 642
https://www.osc.ny.gov/legal-opinions/opinion-98-15XI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures and related legislative requirements applicable to the New York State procurement process. Additional … of this Chapter for additional information relevant to contract documentation requirements and contract approval. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… sales tax growth in 2016 was in the Mid-Hudson Valley with a 2.9 percent increase and Long Island with a 1.9 percent increase; Sales tax collections grew by … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsControls Over Selected Expenditures
… a Director who is appointed by the Governor. A 20-member advisory council assists in forming policies addressing the problems …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresOversight of Critical Foster Care Program Requirements
… Key Findings At each of the ten sites we visited, foster home records lacked evidence that counties or VAs met certain critical foster home certification/approval and recertification requirements, … environment. The problems we identified included missing home visits and no record that background checks for criminal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsLocalities’ Procurements of Paper Ballots
… In calendar year 2010, Local Election Boards switched to optical scanning voting machines (which use paper ballots) …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsFacility Structure, Safety, and Health Code Waivers
To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at health care facil
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… whether Long Island Spine Specialists, P.C. waived Empire Plan members’ out-of-pocket costs, and if so, to … and school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, … claims from health care providers for services provided to Empire Plan members. United contracts with in-network …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists