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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.pdfState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… now signed into law. “These measures build upon many of the best practices employed by some IDAs around the state … are not met. “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt … engine in improving local communities. My thanks also to Governor Cuomo for recognizing the value of this proposal and …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… Local sales tax collections across New York grew 6 percent in the first six months of 2018, according to a report … period last year. This is the highest half-year increase in the state since 2010 and the fourth consecutive period of … Outside of New York City, the highest regional increases in the state were in the Southern Tier (5.8 percent), Mohawk …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… said Michael Brady, Executive Director of the Third Avenue Business Improvement District . "Bronxites, through …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… with credit cards being the most common method for consumer borrowing, according to the report. Consumers should … costs of interest and fees. The federal Consumer Financial Protection Bureau provides advice and resources to help … with issues related to credit cards and other personal finance concerns. For information about credit cards, see …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtDiNapoli: State Faces Potential Budget Gaps
… to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” DiNapoli said. “New York’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnderstanding Your GASB Report – Governmental Accounting Standards Board
… reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … Contribution The amount reflects an employer’s regular pension contribution, including Group Life Insurance Plan … measure of an employer’s relative share of a cost-sharing pension plan as compared to all employers of the plan. …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportSecurities Coordinating Committee
… Bond Issuance Calendar (SCC Schedule of Debt Issuances) Contacts: Pat Reale ( [email protected] ) Chuck Trimbach ( … to change without notice, questions about any particular bond sale should be directed to the issuing agency. Member …
https://www.osc.ny.gov/debt/securities-coordinating-committeeAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: … Get Acrobat After filling out the form, have your Account Authorization Form notarized and submit it to OSC … After filling out the form have your Account Authorization Form notarized and submit it to OSC …
https://www.osc.ny.gov/online-services/account-authorization-formOpinion 90-7
… INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses … a position by election, appointment or employment in the service of a public entity, whether or not compensated". …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 90-37
… in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- … Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This section does not require either … a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 2008-6
… department results in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used … commissioner is entitled to a corresponding benefit. The daily rate divisor and, consequently, hourly rate divisor … see , e.g . , Whitman v City of Troy , Sup Ct , Rensselaer County , October 7, 2005, Ceresia, J., Index No. 209202). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2009-2
… § 209-q [11] [a]; see e.g . 23 Ops St Comp No. 67-309, at 250 [1967]). 2 Irrespective of the manner in which a town …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-5
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); … regarding a town board resolution establishing a personnel policy of providing health insurance at town expense to … years of town service. Specifically, you ask: Whether the policy is legal; Whether the policy may apply to elected …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time … or association of which the officer or employee is a member or employee, and in contracts of a corporation of … contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to applicants …
https://www.osc.ny.gov/legal-opinions/opinion-96-3