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Rainbow Rhymes Learning Center (Follow-Up)
… Purpose To determine the implementation status of the three … supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive … We recommended the Department recover the $473,815 from Rainbow; review another $166,665 of payments to Rainbow …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followOversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… were revealed by an audit and investigation by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. … DiNapoli said. "Also disturbing is the unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee … their oversight to prevent similar abuses." Hilchey, 31, of Batavia, was also sentenced to three years probation …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftCUNY Bulletin No. CU-547
… maintain the deduction rate of three percent of gross pay for the existing FICA repayment obligation. A new FICA … of FICA tax deficiencies is separate from repayment of salary overpayment. If an employee must repay both FICA and … If an employee has a taxable earnings change that increases their FICA tax obligation, it is highly likely that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Police Bulletin No. SP-168
… notify agencies of a new long term care deduction code 526 for members of PBA of the New York State Troopers, Inc. … Troopers, Inc. has requested a new payroll deduction code for long term care. Effective Date(s) Administration pay … code 526. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Whispering Pines … education provider of center- and home-based services to infants, toddlers, and preschool-age children in nine …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… and environment by promoting energy efficiency and the use of renewable energy sources. These efforts are key to … five portfolios, each representing a complementary group of offerings with common areas of energy-related focus and similar objectives. The Authority …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCapital Planning
… NFTA is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara … and the light rail’s catenary system, which provides power for the trains through overhead wires. Further, NFTA could … the vast majority of these assets were given consideration for replacement or reconditioning or otherwise addressed in …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningOpinion 2003-2
… village" any fire districts created or organized under the County Law 1 shall be merged in and consolidated with the … at least one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of … Attorney at Law Village/Town of Mount Kisco 1 See former County Law §38. 2 Because these provisions predate chapter …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 94-18
… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… automated mechanism to identify merged hospitals and, as a result, it cannot readily detect or prevent inappropriate … Payments for Misclassified Patient Discharges (2009-S-26) Department of Health: Medicaid Claims Processing …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesCompliance With the Clery Act
… Purpose To determine whether the State University of New York's (SUNY) 29 State-operated colleges accurately reported … the State and a central administrative office located in Albany (System Administration). During the fall 2012 …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actOpinion 2010-2
… to a competitive bidding process ( see e.g. 1992 Ops St Comp No. 92-23, at 57). In describing a local government's … appeal denied 69 NY2d 613, 517 NYS2d 1028; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd … lv dismissed 59 NY2d 608, 60 NYS2d 586; Madison Square Garden v MTA , 7 Misc 3d 1030A, 801 NYS2d 236, affd 19 AD3d …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract with private ambulance company) -- Fire Districts (contracts for "back up" services with private ambulance company) FEES …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-37
… 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in service for a year … 388 and 4 Opns St Comp, 1948, p 351, are hereby superseded to the extent inconsistent. You ask whether the city may …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50IDA Reform
… authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria for the evaluation and selection for each category of …
https://www.osc.ny.gov/legislation/ida-reformFire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … it serves. Background The Office provides services in both institutional and residential settings across the … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlMedicaid Program – Improper Payments for Brand Name Drugs
… Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid program covers …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsTown of Groton – Long-Term Planning (2022M-113)
… of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair costs during the … assets in a timely manner. Consider funding reserves for the highway capital equipment needs. Provide the Board with written recommendations as to what highway machinery, tools, implements and equipment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113