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Oversight of Adult Protective Services Programs (Follow-Up)
… Services (APS) – a program of State-mandated services for adults (over age 18) who, because of a mental or physical … Mohawk Tribe Department of Human Services, responsible for addressing APS referrals outside of New York City (rest … offices and/or contractors in New York City, responsible for addressing APS referrals in the five boroughs. Hereafter, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followCyber Incident Response Team (Follow-Up)
… Objective To assess the extent of implementation of the two … governments, and public authorities in New York. CIRT is part of the Division’s Office of Counter Terrorism and … six members of the National Guard. The Division’s mission is to provide leadership, coordination, and support for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followMonitoring of Select Programs (Follow-Up)
… as possible for as long as possible through advocacy and the development and delivery of person-centered, consumer-oriented, and cost-effective policies and programs. NYSOFA’s overall …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followDiNapoli Announces $500 College Savings Sweepstakes
… announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes … announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college Winnings from the sweepstake …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the … The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local … and remit the tax to the State. New York's sales tax is imposed at a rate of 4%. Additional sales taxes are …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… [read complete report - pdf] Audit Objective Determine whether the Fly Creek … (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and … the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Oversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included … additional relationships between schools. The Program is intended to connect schools with local farms and food …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOpinion 97-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-21
… General Municipal Law, that the treasurer of each public library file an annual report of financial transactions with … 263 of the Education Law provides the following: Every library or museum, other than a school library, which enjoys any exemption from taxation or receives …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… costs exceeded budgets, and unproductive time associated with the late starts and early end times ranged from 10 to 27 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … in costs charged to the SEIT program that did not comply with SED’s requirements for reimbursement. The disallowances …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… State Education Law, SED establishes reimbursement rates for special education providers based on financial … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported expenses must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) … rate-based preschool special education programs to 213 children from school districts located in Nassau, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… Purpose To assess the extent that State agencies responsible for … of New York State. These agencies provide oversight to more than 7,000 pools, beaches, and spray grounds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsState Agencies Bulletin No. 1072
… exception of the City University of New York) of increases in maintenance rates for employee housing and meals. Affected … Paychecks dated July 20, 2011 (SUNY) Background In accordance with the Division of the Budge Policy and … to identify employees who have maintenance deductions in each agency. This report is now available for all agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1072-change-maintenance-rates-employee-housing-and-mealsOpinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … p 329; Memorandum to the Governor of the Department of State for S. 1771 of 1983, July 26, 1983; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… from voluntarily using the monies to purchase equipment or pay other ordinary operating expenses of the fire department. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2000-3
… with section 194 (Town Law, §§194[6]; 209-f[1]). When permission of the State Comptroller is not required for … or order be recorded in the office of the county clerk. When so recorded, the determination or order is presumptive …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 2002-10
You ask whether a town may accept a gift of a privatelyowned family cemetery established during the late eighteenth century to ensure its upkeep and repai
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0