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Manual Therapy Center, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-38)
To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s38.pdfPrograms for Little Learners - Compliance With the Reimbursable Cost Manual (2017-S-87)
To determine whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly calculated, adequately documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s87.pdfPrograms for Little Learners - Compliance With the Reimbursable Cost Manual (2017-S-87) 90-Day Response
To determine whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly calculated, adequately documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s87-response.pdfThe Network for Children’s Speech, Occupational & Physical Therapy, LLC - Compliance With the Reimbursable Cost Manual (2017-S-79)
To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC on its Consolidated Fiscal Reports ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s79.pdfThe Network for Children’s Speech, Occupational & Physical Therapy, LLC - Compliance With the Reimbursable Cost Manual (2017-S-79) 90-Day Response
To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC on its Consolidated Fiscal Reports ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s78-response_1.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfKennedy Child Study Center - Compliance With the Reimbursable Cost Manual (2017-S-7) 90-Day Response
To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s7-response.pdfInterdisciplinary Center for Child Development - Compliance With the Reimbursable Cost Manual (2017-S-31) 90-Day Response
To determine whether the costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports (CFRs) were reasonable ...
https://www.osc.ny.gov/files/local-government/audits/pdf/sga-2018-17s31-response.pdfInterdisciplinary Center for Child Development - Compliance With the Reimbursable Cost Manual (2017-S-31)
To determine whether the costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports (CFRs) were reasonable ...
https://www.osc.ny.gov/files/local-government/audits/pdf/sga-2018-17s31.pdfGingerbread Learning Center, Inc. - Compliance With the Reimbursable Cost Manual (2014-S-79)
To determine whether the costs reported by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s79.pdfNew York State’s Personal Income Tax Check-Off Programs, April 2018
New York’s taxpayers are able to make donations for various charitable purposes through check-offs on their state personal income tax returns.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2018.pdfNiagara Charter School - Information Technology (2018M-172)
Determine if personal, private and sensitive information on, or accessed by, the School’s information technology assets is properly safeguarded and accessed.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-charter.pdfOpinion 97-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … by article 47 of the Insurance Law. The plan provides that when a former school board member becomes eligible to … are not members of, and are not eligible to receive a retirement allowance from, a public retirement system. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… and guardians are properly notified of incidents of abuse and neglect, according to an audit released today by … “Jonathan’s Law can only help prevent tragedies if abuse and mistreatment in mental health facilities is … injuries, unauthorized changes in treatment and suspected abuse and neglect. In May 2007, “Jonathan’s Law” was enacted …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated Bridge and Highway Safety Program, the Compulsory Insurance Services … the related programs and assess these expenses on insurance carriers in proportion to their reported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOpinion 90-11
… You ask whether employees who are required to work hours beyond the normal work week may receive compensatory … term "terms and conditions of employment", which includes hours of employment and rates of compensation, encompasses … required to work in excess of their regularly established hours of employment. Under section 90, overtime may be at the …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Kortright Rural Fire District – Financial Activities (2022M-51)
… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State … could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review bank statements, canceled checks and bank reconciliations. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Opinion 2002-10
… property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may … Municipal Law §119-aa). General Municipal Law §119-dd(3) specifically authorizes the legislative body of a town … Comp No. 78-497, unreported). General Municipal Law §119-dd(4) authorizes the legislative body of a town to, inter …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23