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Building 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
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … contracts. In pertinent part, the proposal would require any bidder on a county construction project to certify that … (see, e.g., Highway Law, §38[3]; State Finance Law, §174) does not expressly or by necessary implication authorize an …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… New York’s most vulnerable children,” DiNapoli said. “We have referred our findings to the State Education Department … reimbursement for personal expenses including gifts of any kind, food, holiday parties provided to staff, and fees … charges. Investigations related to these audits have resulted in 10 arrests, seven criminal convictions and …
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
… totaled more than $5 billion in 2011, the most recent year for which such figures are available. Nearly $1.9 billion was … hunting, fishing and boating revenues to the states for wildlife programs have provided an average of more than $24 million a year for New York since 2011. The full report “Fishing, Hunting …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideOpinion 93-11
… BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC CONTRACTS -- … outstanding indebtedness which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 92-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … not, however, in these policies and procedures supersede any other provision of law which governs the contracting … highway superintendent be approved by the town board. You have enclosed a copy of the town's "purchasing resolution" …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: MTA Financial Outlook Improved
… its financial position for the future. Because fares have soared in recent years, a time when many riders could … modernization and expansion. The state and city, however, have yet to identify the sources for $9.2 billion of their …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedChanges in Federal Policies Pose Significant Risks for New York City's Budget
… under the Affordable Care Act, which could increase the number of uninsured people and cause health care costs and …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetDiNapoli: Lockport Facing Severe Cash Flow Problems
… office without reliable financial information that would have alerted them to the impending financial crisis. The … expenditures. City officials agreed with the audit and have begun taking steps to correct the problems. For a copy …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsNYS Common Retirement Fund Announces Third Quarter Results
… 31, 2013 was 5.14 percent, increasing the Fund's value to an estimated $173.2 billion, according to New York State … robust third quarter that saw continued strong performance in domestic and developed international equities markets," … Fund, the third largest public pension plan in the United States with more than one million members, retirees and …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsOpinion 91-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Pandemic Planning and Care for Vulnerable Populations
… certified community residences such as IRAs and ICFs to have written policies or procedures addressing emergencies or … local approach to managing emergencies. However, the EMOP does not specifically apply to the emergency management … emergency management programs and plans. People with IDD have a higher prevalence of comorbidities and immune …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsCUNY Bulletin No. CU-761
… since 09/08/2022, and to provide agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the automatic system termination program. Affected … 70XX4 Background: In an effort to clean up payroll data for CUNY agencies, records of employees who have not received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-761-automatic-system-termination-cuny-employees-not-paid-priorDiNapoli: State Financial Condition Improving
… spending estimates by the Assembly indicate that All Funds spending in the Enacted Budget will total $150.3 … million was deposited into the state’s statutory reserve funds in March. The budget also authorizes higher annual … bolstering state reserves, provide greater assurance that funds will be available when truly needed and will only be …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingOpinion 94-13
… for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate … most recent income tax returns. Termination of payments and benefits for engaging in prohibited employment requires … or fire district is liable for all medical treatment and hospital care furnished during such disability. Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Many Homeless Shelters in Poor Condition
… to the health and safety of families and individuals that have nowhere else to go. It is clear that greater action is … need." Nassau County Comptroller George Maragos said: “We have urged stepped up inspections of homeless shelters. We … of people in our community that need a place to sleep. We have more than a dozen local shelters that help people get …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-condition