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Oversight of Nurse Licensing (Follow-Up)

… was issued on September 29, 2017, determined whether the State Education Department (Department) independently … nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, 2014 … particularly Priority 1 complaints (complaints that pose a substantial danger to public health and safety), …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow

Cheektowaga Central School District - Capital Project Management (2022M-90)

… Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District … not review or approve 51 change orders totaling $814,900 that increased Project costs and four change orders totaling … ensure change orders were submitted timely to the New York State Education Department (SED) for approval. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

Introduction – Travel and Conference Expense Management

… While travel and conference expenses are generally not a significant budgetary item, the opportunities for improper … make travel and conference expenses a risk area that creates the need for diligent oversight. A long line of … governments and school districts. 1 Office of the New York State Comptroller audit reports are available at Audits of …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Town of Ripley – Town Clerk Collections (2024M-139)

… deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not … not available for Town operations. Our audit determined that the Clerk did not: Deposit 2023 tax collections … $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. Record 2023 tax …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

Town of Perth – Conflict of Interest (2024M-142)

… interest in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member … of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

Maine-Endwell Central School District – Financial Condition (2013M-49)

… in revenues than budgeted. Most of this shortfall was from State aid and interest earnings. The effects of the revenue … were offset by the over-estimated expenditures that amounted to about $9 million over the three-year period. … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49

Town of Lebanon – Justice Court (2013M-247)

… The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which … Key Recommendations Take action to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …

https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 10 members, including two parent … area school districts for resident pupils and from certain State and Federal aid attributable to these pupils. Key …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174

Sodus Center Fire District – Board Oversight (2017M-108)

… in the Town of Sodus in Wayne County. The District is a district corporation of the State, distinct and separate from the Town, governed by an … of Board members in attendance. The Board did not ensure that the Treasurer submitted the required annual financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

Town of Ellery – Justice Court (2014M-269)

… of our audit was to examine the Justice Court’s financial activity for the period January 1, 2009 through August 6, … of our audit was to examine the Justice Courts financial activity for the period January 1 2009 through August 6 2014 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

Opinion 88-28

… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by town) GENERAL CONSTRUCTION LAW, … LAW, §70-a; TOWN LAW, §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and …

https://www.osc.ny.gov/legal-opinions/opinion-88-28

Opinion 91-23

… 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 … TOWN LAW, §176-b(10); VILLAGE LAW, §10-1006(10): A volunteer firefighter may not simultaneously be a member of …

https://www.osc.ny.gov/legal-opinions/opinion-91-23

Opinion 90-38

… 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. STREETS AND … subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway …

https://www.osc.ny.gov/legal-opinions/opinion-90-38

Opinion 90-33

… 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. VILLAGE … §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy mayor has the power to …

https://www.osc.ny.gov/legal-opinions/opinion-90-33

The Network for Children’s Speech, Occupational & Physical Therapy, LLC – 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 CTN reports to SED on its annual CFR. To be eligible for … for office workers, $63,039 in excessive compensation to a SEIT teacher who had an ownership interest in CTN, and $103 …

https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-cost

Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)

… in Medicaid. Through these processes, the Department gains a level of assurance over the OPRA provider's validity to … the Department paid for claims in violation of federal and State regulations that require an appropriate NPI for OPRA health care …

https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-and

Opinion 2006-8

… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … is an employee benefit accrued liability reserve fund may not be used to finance lump sum “retirement awards”, … agreements. You ask whether a central school district may use monies in an employee benefit accrued liability …

https://www.osc.ny.gov/legal-opinions/opinion-2006-8

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