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City of Yonkers – Budget Review (B26-6-6)
… current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City, determined that the City’s adopted budget for fiscal year 2026-27 and … 2026-27. Therefore, City officials could potentially face a shortfall of approximately $708,000 if revenue estimates …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE … ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is authorized by SED to operate Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualOversight of School Safety Planning Requirements (Follow-Up)
… the SAVE Act requires school districts to establish a code of conduct, mandates training and instruction for … 1, 2016 through September 27, 2018, examined whether the State Education Department (Department) was monitoring … safety planning, and consequently did not have assurance that the requirements were being met. We found that the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followOperational Advisory No. 29
… Expense, or SSP Checks Guidance : The Office of the State Comptroller (OSC) has updated the policies and … of agency, will still be requested by submitting a completed TD-346 form to [email protected] . … New York State Comptroller Website: https://osc.state.ny.us/state-agencies/forms …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspImproper Payments Related to the Center of Excellence for Cancer Program
… Program (Cancer Program). The audit covered claims with a date of service during the period from January 2019 through December 2024. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … services typically paid by Anthem. Key Findings We found that inadequate controls led Anthem and United to make …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… was enacted in July 2000 to address the need to provide a safe learning environment for New York’s students in … through 12th grade. To comply with the SAVE Act, the State Education Department (Department) developed a process … annual data from school districts about incidents that occur in schools and on school property. The Department …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is authorized by SED to provide, among other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualInspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our audit covered inspections … condition is defined as a potentially hazardous condition that, if left unattended beyond the next anticipated … highway bridges and addressed related deficiencies in a timely manner as req …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsAccidental Disability – En-Con Police Officers Plan
… job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … retirement benefit within one year following the alleged accident. Otherwise, you must have filed a written notice of …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityDetermination of Residency for Tuition Purposes (Follow-Up)
… Purposes (Report 2019-S-58 ). About the Program The State University of New York (SUNY) is the largest … and agricultural and technical institutes across the State—and educating approximately 367,000 students with … of $12.5 billion and revenue of $14 billion, including State support totaling $4.3 billion and over $1.7 billion in …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followContributing Toward Your Retirement – Forest Rangers Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not … requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementFranklin County – Procurement (2016M-366)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed … of a service provider. Key Recommendations Ensure that County officials procure professional services in …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Walden Fire District No. 2 – Purchasing (2017M-204)
… of our audit was to determine whether the Board ensured that goods and services were procured in accordance with the … 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Opinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE … "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL LAW, §§215, 217: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, upon …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… 31, 2016. Background The Medicaid program provides a wide range of medical services to those who are … administers New York’s Medicaid program. For the State fiscal year ended March 31, 2017, New York’s Medicaid … or termination from the Medicaid program. Providers that are excluded or terminated from Medicaid are no longer …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersLeading the Way on Climate Investment
… Fund’s investments, and capitalizing on the opportunities that arise from the transition to a low-carbon economy is similarly critical to ensuring that … for public policies at the international, federal and state levels that address climate risks and create investment …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentCompliance With Special Education Regulations for the Provision of Services
… disabilities. Part 200 of the Regulations of the New York State Commissioner of Education (Regulations) stipulates the … to such students. Specifically, the Regulations require that DOE arrange for the placement of eligible students in … the services and programs recommended in their IEPs in a timely manner. State Regulations do not define how long …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesOpinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town imposes an assessment on the gross receipts of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1