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Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by … of the purchased items were resold to the School after an affiliated vendor purchased the items online and marked up … from qualified vendors rather than from one who is buying the items from another vendor and reselling them at a …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, … of the Foundation. While both filed financial disclosure forms, neither disclosed their relationship with the Foundation on these forms. Key Recommendations Determine if there is a more cost …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases Municipal Audits
… and sewer funds maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. Auditors … developed multiyear financial or capital plans or a fund balance policy. In addition, the board did not audit the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Downtown Ithaca Business Improvement District DIBID Disbursements 2012M252 …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Selected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, … real, substantial and continuing, and who control the day-to-day business decisions. These enterprises must also be authorized to do business in New York State and registered under the … To determine whether Department purchases from one vendor …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSchool Tax Relief (STAR) Program (2012-MS-6)
… of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program for the period … for one exemption for a primary residence only. Local assessors accept and process residents’ applications for STAR … in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have granted a significant number of exemptions to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 89-60
… employee from disclosing confidential information acquired by him or her in the course of his or her official duties or …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… position must should have or be able to obtain expertise in district finances, and have expertise with purchasing … Any clerical or professional personnel directly involved in accounting and purchasing Any individual responsible for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… to a report by State Comptroller Thomas P. DiNapoli today that examines post-COVID trends in the state’s aging … share of older people in New York’s prisons has grown over time,” DiNapoli said. “We need careful evaluation of policies related to sentencing, parole, compassionate release, geriatric and health costs, and reentry support for …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationOpinion 94-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS … Municipal Law, §980-k refer back to the municipality which has established the district (see former General City Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-26DiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, or $127 million, compared to the … the decade before the pandemic. In the second quarter of 2024, New York City saw a 3.3%, or $82.4 million, increase in … collections in the quarter, led by St. Lawrence County at 22.5%, and followed by the counties of Livingston (18.5%), …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… period January 2015 through December 2020. We identified $3.21 million in overpayments for services, which resulted … audit. Carelon had recovered nearly $726,000 of the $3.21 million in overpaid claims we identified. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andFunctional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … which refers students to MDS. The DoE reimburses MDS using rates established by SED that are based on the financial … appropriate adjustments to MDS’s CFRs and reimbursement rates as appropriate. Recover the disallowances identified in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-55
… Purpose Employees in Bargaining Unit 28 are now eligible to participate in the TIAA Supplemental Annuity Program (deduction code 404). Affected Employees Employees in Bargaining Unit 28 Effective Date Immediately OSC Actions … Employees in Bargaining Unit 28 are now eligible to participate in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeUse, Collection, and Reporting of Infection Control Data
… only resident deaths that occurred at the nursing home vs. reporting all deaths regardless of where they occurred, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataOpinion 89-61
… of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); … local law or resolution subject to permissive referendum. When the office of village justice does not exist, the town justice court for the town in which …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 88-14
… Law, §17-103[4][b]; General Stencils, Inc. v Chiappa , 18 NY2d 125, 272 NYS2d 337). In this connection, we also note … county may then transfer the money to the general fund. March 15, 1988 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4