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2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfDiNapoli: Small Business Growth in New York Outpaced National Average
… Employment among New York’s small businesses has increased slightly faster than the … trend from 2011 through 2016. During that time frame, small business employment rose by 9.2 percent in New York … just over half of all private sector jobs in New York. Small businesses provided more than $212 billion in payroll, …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageHomeowners Association, Inc.
… for the purchase of equipment to enable Homeowners to i) operate an office; ii) provide educational and … devises, but we found evidence of personal use, including wedding invitations, homework assignments, iTunes, the personal resume of the Homeowners President’s husband, and other personal files. We also found personal …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Former West Carthage Housing Authority Executive Director Jan … the pair paid back $48,930 in restitution to the West Carthage Housing Authority. “Hoffman and Pais betrayed … seniors and people with disabilities residing in the West Carthage Housing Authority,” DiNapoli said. “I thank …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 91-23
… than one company) NOT-FOR-PROFIT CORPORATION LAW, §1402(c)(3); TOWN LAW, §176-b(10); VILLAGE LAW, §10-1006(10): A … one time". Further, Not-For-Profit Corporation Law, §1402(c)(3), which relates to the appointment of firefighters in … itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2003-1
… (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp No. 91-10, p 24), unless the petition, in the case of … standpipes, water purification works, pumping stations and main water lines, including lands, of the original district … … used by the whole district, including extensions (16 Opns St Comp, 1960, p 61). There is no corresponding provision in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2008-1
… GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited … we note that each school district is required to adopt a code of ethics setting forth, for the guidance of its … Municipal Law § 806 [1]). We believe that a municipal code of ethics could include a provision that requires …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 96-9
… den 38 NY2d 1004, 384 NYS2d 441; see also Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … Whether the fire district may include in future years budgets an amount approximately equal to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the tax refunds it is required to make as a result of court ordered assessment reductions. You ask whether a … of the tax refunds it is required to make as a result of court ordered assessment reductions. Insofar as here …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 97-17
… OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … To reconsider whether a school district may permit the installation of privately owned vending machines on school property for …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-7
… 342). Similarly, we have previously concluded that the phrase "indigent fireman", as used in special acts … act incorporating the Association also does not define the phrase "care and relief", nor are we aware of any judicial construction of that phrase. We note, however, that at least one court has …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 91-50
… Corporation are securities which may be deposited for the release of retained percentages held by the State Comptroller … notes of LGAC securities which may be deposited for the release of retained percentages held by the Comptroller … bonds and notes of LGAC may also be deposited for the release of retained percentages held by political …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 93-24
… of fire apparatus and equipment and for the social and recreational use of the firemen and residents of the district … the construction of facilities solely for the social and recreational use of the firefighters and residents of the … district purposes and, incidental thereto, the social and recreational use of the firefighters and residents of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 95-1
… responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost. … responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Retirees
… Information for retirees of the New York State and Local Retirement System NYSLRS and resources to help them review and update their benefit details …
https://www.osc.ny.gov/retirement/retireesOpinion 2001-7
… DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking … district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking … -- Public Parking Districts (authority to charge "entry fee" to properties within extension) LOCAL LAWS -- Fees …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7