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Street Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfKids 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: Bedford-Stuyvesant is on the Rise
… business and job growth in recent years, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "Bedford-Stuyvesant is undergoing an economic resurgence, with record numbers of … how the changing landscape impacts current residents who are struggling to remain after building this community. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… A former Long Island pharmacist admitted today he faked prescriptions to steal … A former Long Island pharmacist admitted today he faked prescriptions to steal …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamComptroller DiNapoli Releases State Audits
… Inc. Compliance With the Reimbursable Cost Manual (2014-S-75) For the year ended Dec. 31, 2013, auditors identified … to special education programs that did not comply with SED’s requirements for reimbursement. Auditors also questioned … in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsOpinion 88-32
… LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of informing the … asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the name, phone … for a town clerk to place or cause to be placed an advertisement in a newspaper stating the clerk's name, office …
https://www.osc.ny.gov/legal-opinions/opinion-88-32College of Staten Island - Examination of Fast Track MK LLC
The objective of our examination was to determine if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appr
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcIf You Need Help – Governmental Accounting Standards Board
… about GASB standards and how they apply, consult with your accountant or an independent auditor. If you have questions about your GASB report or for help accessing Retirement Online , … Board GASB Statement No 68 or for questions about your NYSLRSissued GASB report …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpMedicaid Audits Find More Than $500 Million in Waste
… errors on nursing-home claims and nearly $13 million from dental claims. The Comptroller recommends that New York take … to ensure that MCOs detect, prevent, and correct errors in provider payments; Strengthen standards for MCOs regarding provider credentialing, review and verification, and timely …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 89-57
… bidder furnishing the required security after public advertisement for sealed bids. Subdivision 4 of section 142-c … bidding). January 4, 1990 Benjamin Greshin, Esq., Village Attorney Village of Head-of-the-Harbor …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 96-19
… and Duties (joint purchase with town of real property and construction of building for use as town hall and fire … (General Municipal Law, §§119-n[c], 119-o[1]; 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). … and/or financing of the project. September 20, 1996 James E. Downey, Esq., Town Attorney Town of Plymouth 1 …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 97-14
… INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 92-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 97-3
… REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; … Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, … Real Property Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3