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JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that … the ages of three and five years. JCC is reimbursed for these services through rates set by SED. These … that JCC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualOpinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-37IDA Reform
… of industrial development agencies and authorities (IDAs) by requiring standard application forms for requests for … of industrial development agencies and authorities IDAs by requir …
https://www.osc.ny.gov/legislation/ida-reformOpinion 99-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … legal education ("CLE") requirements for attorneys in New York State. The tuition charge would be in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these … 1961, pp 16, 148). (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves … an elected official, she may be given a leave of absence. 2 The Court, however, noted the possibility that there could …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Samaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … administers programs for the prevention and treatment of alcohol and substance abuse. On October 1, 2009, OASAS … inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programTown of Covington – Tax Collection Remittance (P1-24-24)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Java – Tax Collection Remittance (P1-24-21)
… not take corrective action. Board members did not respond when asked to explain why they did not take corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Local Governments Should Improve Accessibility for New Yorkers
Municipalities should consider improving physical accessibility to their facilities for people with disabilities according to a report released by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersLife Changes: What If I Work After Retirement?
… or Boards of Cooperative Educational Services (BOCES) is suspended through June 30, 2027 (May 2025 legislation … This earnings limit suspension does not apply to retirees who work for a college, university or charter school. For … on that salary and/or service. Note: New York State is considered a single employer. Therefore, if you retired from …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementReview of the Financial Plan of the City of New York - November 2006
Last year, New York City realized (by our estimation) an unprecedented $6.4 billion in unanticipated resources after covering obligatory liabilities.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2007.pdfOgdensburg City School District – Medicaid Reimbursements (2022M-52)
Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ogdensburg-2022-52.pdfArgyle Central School District – Medicaid Reimbursements (2020M-171)
Determine whether the Argyle Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/argyle-central-2020-171.pdfNew York State Agencies’ Use of Overtime, May 2021
This report on the use of overtime by New York State agencies examines patterns over the past ten calendar years.
https://www.osc.ny.gov/files/reports/special-topics/2021/pdf/overtime-2021.pdfNew Legislation Providing Financial and Budgetary Flexibility to Local Governments and School Districts
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts.
https://www.osc.ny.gov/files/local-government/publications/pdf/providing-financial-and-budgetary-flexibility-to-local-governments-and-school-districts.pdfAuditory Oral Learning Center - Compliance With the Reimbursable Cost Manual (2016-S-94) 180-Day Response
To determine whether the costs reported by the Auditory Oral Learning Center on its Consolidated Fiscal Report were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s94-response.pdfNew York State Agencies’ Use of Overtime, September 2020
This report on the use of overtime by New York State agencies examines patterns over the past ten calendar years.
https://www.osc.ny.gov/files/reports/special-topics/2020/pdf/overtime-2020.pdf