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College at Brockport – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesDiNapoli: Better Oversight Needed at Homeless Shelters
… Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide … allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors … in prior audits by the Comptroller. At both certified and uncertified shelters, as well as hotels and motels, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersCollege at Cortland – Selected 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 … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesUniversity at Buffalo – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesDiNapoli: Tax Cap Set at 2% in 2023
… receive in their final round of American Rescue Plan Act (ARPA) funds. The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and … 2026, fiscal year end. “For the fourth year in a row, the property tax levy for school districts and 10 cities will be … tax levy growth factors for all local governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments … The 2026 property tax levy growth will be capped at 2 for local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED … are between three and five years of age. ATC operates in New York City (excluding Staten Island) as well as … contracts. ATC did not have an amended agreement with the new higher hourly rate, and in the absence of such an …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualCase Management
… New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … with certain functional limitations may be eligible for case management to ensure access to appropriate services, … of life. DFTA reported over 39,000 seniors received case management services in City fiscal year 2022. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementOpinion 96-9
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to … a signing incentive paid to each lieutenant in the village police department must be calculated as part of the base …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 90-48
… right in a contract ( Matter of Callanan v City of Schenectady , 116 AD2d 883, 498 NYS2d 490), it has been held … ( Schiavone , supra ; NYS Asphalt , supra ). July 16, 1990 Dr. Glenn E. Grube, Superintendent of Schools Valley Stream …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Food Insecurity Persists Post-Pandemic
… needed to address food insecurity. Food Insecurity Grew in 2022 Food insecurity worsened for many New Yorkers in the … Note: USDA estimates average three calendar years of data. Source: USDA reports on Household Food Security in the … and healthy food to food deserts. In addition, federal action is needed to renew an enhanced federal child tax …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfCost-Effective Investments in Children at Risk, February 2011
Programs focused on children at risk of becoming delinquent have demonstrated effectiveness in preventing them from entering the juvenile justice system.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-investments-2011.pdfState University of New York at Stony Brook
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/state-university-new-york-stony-brook.zipTuition Assistance Program at LaGuardia Community College (2013-T-4)
The objective of this audit was to determine whether LaGuardia Community College (LaGuardia) officials complied with the State Education Law and the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13t4.pdfLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… disabilities who are between three and five years of age. Leake and Watts is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its … To determine whether the costs reported by New York Therapy Placement Services Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… in personal service costs, which consisted of $41,298 in health insurance costs for salaried employees that were not … expenses and $429 in ineligible expenses related to the purchase of water for staff. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered … 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures for Medicaid prescription drug costs. In January 1991, New York’s Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plans