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Kids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13-response.pdfNYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfDiNapoli: Capital Planning Problems Persist at NYRA
… said. “An organization that has recently emerged from bankruptcy protection needs to do a much better job of … and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement agreement that conveyed all rights, … in June 2007, prior to NYRA’s reorganization under bankruptcy court protection. DiNapoli’s auditors also found …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Small Business Growth in New York Outpaced National Average
… Employment among New York’s small businesses has increased slightly faster than the … trend from 2011 through 2016. During that time frame, small business employment rose by 9.2 percent in New York … just over half of all private sector jobs in New York. Small businesses provided more than $212 billion in payroll, …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageHomeowners Association, Inc.
… of our examination was to determine whether Homeowners Association, Inc. (Homeowners) expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) … $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General to recover the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Former West Carthage Housing Authority Executive Director Jan Hoffman was … Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector … pair paid back $48,930 in restitution to the West Carthage Housing Authority. “Hoffman and Pais betrayed the public …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 91-3
… that a town board has implied authority to investigate allegations of misuse of town highway equipment. Further, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2002-4
… of the waterway and an undetermined portion of the channel bed, which links a bay and a major waterway, are owned by a … winds and water currents are shifting the channel bed, and you have been advised that, absent dredging, the … a waterway within the town, even in instances where the bed and banks of waterway are privately-owned (1979 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… is to be collected from "the several lots and parcels of land" within the extension on the same basis (ad valorem or …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2008-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to … GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited conflict of … The school board member, however, should not participate in school board discussions or decisions relating to gifts …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 96-9
… General Municipal Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking … constitutes an addition to the base salary of the permanent full-time police officer who is a member of a … purposes of this opinion, we assume a lieutenant is the permanent full-time police officer who is a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … result in default judgments) STATE COMPTROLLER -- Justice Court Fund (payment of fees pursuant to General Municipal … for by General Municipal Law, §99-l(1)(a) for each case handled by their justice courts involving a violation, …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by appropriation) GENERAL … district which has recently made the final debt service payment on a bond issue for the purchase of a fire-fighting … approximately equal to the previous annual principal payment on the bond issue. The moneys would be accumulated …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) … in the same manner and at the same time as taxes for municipal purposes to defray the cost, including operation … appears to exclude charges imposed by a city or village in recognition of the fact that, unlike counties and towns, …
https://www.osc.ny.gov/legal-opinions/opinion-96-2