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Opinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … by law and is otherwise sufficient; (b) whether all the property and property owners within the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Audit of the Tuition Assistance Program at Mercy College
… is an independent postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and … a low risk that a significant number of students certified by Mercy College for TAP were not eligible for awards. … 14 awards totaling $25,011 that school officials certified in error. Key Recommendation The Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeExamination of Unemployment Insurance Willful Overpayments
… was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment … An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered … We found NYDOL did not consistently assess penalties in accordance with law and/or NYDOL procedures resulting in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsSocial Adult Day Services
… To determine whether State agencies, particularly the New York State Office for the Aging (NYSOFA) and the … in accordance with an individualized service plan, based on a personalized assessment. The programs may also provide … tool at the county level. DOH is not mandated by law to directly oversee SADS programs that provide services …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and … and the Department of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade … students in grades 7-8. "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help them develop healthy …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesQuality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies focusing specifically on their 2011-2012 Internal Control Certifications submitted …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the Dormitory Authority of the State of New York properly established annual contract … The Authority overstated its MWBE contract participation when reporting to DED. A judgmental sample of payments to … payment to a MWBE subcontractor. Contact DED to obtain clarification regarding the reporting of non-construction …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… of implementation of the three recommendations included in our initial report Group Health Incorporated: New York State Dental Program - Payments for Scaling and Root … formed when the two companies affiliated in 2006. At that time, existing GHI contracts such as the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followQuality of Internal Control Certification
… level of detail for two questions. The Division did not list the deficiencies discovered during its annual review of … supporting how the Division determined its reported list of high-risk areas – and one question that called for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationPublic School Safety – Incident Reporting and Unauthorized Student Departures
To determine whether New York City Department of Education DoE officials accurately recorded and reported violent and disruptive incidents to the State Educat
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresDual Employment
… resulting in payroll payments of at least $17,336 for time not worked during the audit period. Another UCS … of salary payments and adjustment of service credits for pension purposes. Provide pertinent time and attendance …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… of indoor and outdoor athletic and cultural facilities. In March 2004, Parks entered into a 10-year contract with RRG … from this contract were estimated at $160,000 annually. In addition to paying the monthly licensing fees, RRG was contractually required to invest a minimum of $622,000 in capital improvements and concession-related upgrades. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupOpinion 90-13
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected … request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … of transportation. Subdivision 27 further requires an accounting of the actual disbursements made and authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Mission Statement and Performance Measures
… management and debt issuance. It assists a variety of public and private institutions with various projects that … including the acquisition of equipment. The 2009 Public Authorities Reform Act (Act) included requirements to increase the transparency of operations of public authorities. The Act requires public authorities to …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a record $48 million from them in … growing number of the accounts being held by our Office of Unclaimed Funds. My office is working to get these funds back …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCost Reporting of Programs Operated by Gateway-Longview, Inc.
… 1, 2008 through June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that … ended June 30, 2011, Gateway received about $68.6 million in revenue from government sources. Key Findings For our … audit period, we disallowed a total of nearly $2.4 million in ineligible costs, including costs lacking required …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incMessage from the Comptroller – 2023 Financial Condition Report
… uncertainty caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery … from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care … seeking asylum and significant reductions to projected State tax revenues driven by declining personal income tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… and retired State, participating local government and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-follow