Search
Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … of library board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC … PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Oversight of the Practice of Funeral Directing
… Law (Law), the Department of Health (DOH) is responsible for governing and regulating the business and practice of … by embalming or otherwise, the body of a deceased person for funeral services, transportation, and burial or … registered funeral director may make funeral arrangements for the care, moving, preparation, and burial or cremation of …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli: Wall Street Bonuses Edge Up in 2014
… of job growth in the securities industry bodes well for the New York's economy, but it remains to be seen whether … be sustained." The industry reported that pre-tax profits for the broker/dealer operations of New York Stock Exchange … crisis (2007), the resumption of job growth is good news for the state and the city's economy. According to DiNapoli's …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… under a contract and that their consent is required for certain transfers. State Finance Law, Article 9, Section … agencies may waive prior written consent when the reason for the transfer is due to a reorganization, merger or … under the contract, including the responsibility for contract performance and right to payment, to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… income and business taxes and low interest rates for refinanced debt. The city has so far staved off the need to issue debt to pay for operations by leaning on one-time measures, but a … the New York state congressional delegation deserve praise for passing a much-needed federal relief package. It provides …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefControls and Management of the Unemployment Insurance System
… in March 2020, created temporary programs that allowed for enhanced UI benefits for those affected by COVID-19. The COVID-19 pandemic and the … Collectively, these factors not only increased the demand for as well as the amount of UI benefits but also increased …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… and itemization are provided and that payment is for proper district purposes. The auditor must report … decide not to hire, the board must assume responsibility for auditing all district claims itself. Who qualifies Candidates for the position must should have or be able to obtain …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72John A. Coleman School – Compliance With the Reimbursable Cost Manual
… SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three years ended June 30, 2011, Coleman claimed … about $27.3 million in public support. Key Findings For the three years ended June 30, 2011, we disallowed …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… Under federal and State regulations, providers must apply for enrollment into the Medicaid program and meet certain … processes are intended to prevent improper payments for services rendered by providers who do not meet federal and State requirements for participation in the Medicaid program and to protect …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followSouthside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … that has five members. The School’s budgeted expenditures for the 2012-13 fiscal year were approximately $9 million. … improved. The Board contracted with NHA to be responsible for the administration, operation and performance of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318DiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… (SFY) 2015-16, DiNapoli’s office set a national record for the third consecutive year for the most unclaimed funds returned in one year totaling $452 million. "We've made it easier for New Yorkers to search for and claim money that is …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyJCC 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-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … comprises 18 members. The County’s budgeted appropriations for the 2013 fiscal year are approximately $107.1 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced, but …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider located in Westchester … between three and five years of age. WestCOP is reimbursed for preschool special education services through rates set by … WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is an … provider of preschool special education services. For the fiscal year ended June 30, 2013, BFS provided … and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments to a Physical Therapist
… Medicare deductibles and coinsurance. Medicaid claims for Medicare deductibles or coinsurance are called … system improved the accuracy of Medicaid payments for dualeligible recipients. Prior to the implementation, … claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom … the possible tax implications of travel and work locations for one of the three employees. In total, we examined … individuals. Key Finding We found the travel expenses for two of the three Department employees selected for audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Affordable Home Ownership Development Program
… (Corporation), was established to promote homeownership for low- and moderate-income individuals and families and to … homeowners (Program recipients). Grant monies may be used for new construction, home improvements, or acquisition and … that contract with the Corporation and are responsible for determining a recipient’s eligibility. The annual income …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … developmental disabilities, behavioral health challenges, and chronic medical conditions. Jawonio is approved by SED to … with disabilities who are between the ages of three and five years. Jawonio is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manual