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Westchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-27)
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27.pdfOversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfQuaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (2020-S-50)
To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within budget.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s50.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) 30-Day Response
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45-response.pdfOpinion 91-52
… This opinion represents the views of the Office of the State Comptroller at the time … CONSTITUTION, ART 1, §11; UNITED STATES CONSTITUTION, ART I, §8, ART IV, §2, AMENDMENT 14: A local government may not … in a time factor, not by political boundaries. The latter do not go to the merits of need, and such test lends itself …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Learning Center Inc., claimed nearly $1 million in expenses that did not qualify for reimbursement from … served about 145 students. The audit focused primarily on expenses claimed on Gingerbread’s Consolidated Fiscal … ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported costs that did not meet the state’s requirements …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… Fishing and hunting bring a stream of cash to New York’s economy, generating the second-highest … P. DiNapoli. “Our 7,500 lakes and ponds, 70,000 miles of rivers, streams and coastline and millions of acres of forest and open space are a natural draw,” …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideOpinion 93-11
… Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL MUNICIPAL LAW, §109-b(6)(c); LOCAL FINANCE LAW, §104.00: The term "outstanding indebtedness" as …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by town highway superintendent); (supersession of State statutes governing contracting process) STREETS AND … a copy of the town's "purchasing resolution" which you state was adopted pursuant to section 104-b. General …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: MTA Financial Outlook Improved
… through 2020. The MTA projects a year-end cash balance of $200 million in 2016 (two-thirds higher than previously … however, have yet to identify the sources for $9.2 billion of their $10.8 billion contribution, making it impossible to … city budgets, or taxpayers. The MTA is funding 40 percent of the cost of the capital program ($11.8 billion), including …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improved