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Opinion 93-1
… conclusion, we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to … case law which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … rates are based on financial information, including costs, that Parsons reports to SED on its annual CFR. To be eligible … hours per day (collectively referred to as the Programs) that it operated. Key Findings For the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualTemporary Assistance – Federal Funding and New York
… November-2017 213,094 December-2017 213,196 January-2018 211,511 February-2018 209,640 March-2018 208,920 April-2018 205,393 May-2018 203,325 June-2018 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceRetiring Before Age 62 – Police and Fire Plan
… Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Opinion 2005-8
… may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an … Law §122-b[1]). It appears that the proposed emergency transport service falls within the authority of section …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Social Services Block Grant – Federal Funding and New York
… The Social Services Block Grant (SSBG) (Assistance Listing Number … through the United States Department of Health and Human Services to states and territories to support social services … The Social Services Block Grant SSBG Assistance Listing Number 93667 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followFlanders Fire District – Disbursements (2014M-199)
… of the State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199City of Mechanicville – Audit Follow-Up (2012M-162-F)
… of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our … the audit report released in February 2013. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government is organized under a City Council, which …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Accountability for Traffic Ticket Surcharges (Follow-Up)
… of the four recommendations included in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York … instead on the more serious cases. Our initial audit report, which was issued on August 10, 2015, concluded that, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followVillage of Horseheads – Collections (2023M-169)
… did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data in the financial software, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollOpinion 2010-4
… of a volunteer fire company and a volunteer ambulance corps at the same time]). For purposes of this inquiry, we … in their discrete capacities as members of an ambulance corps, separate and distinct from the fire department, and …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Controls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfOversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19)
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19.pdf