Search
Opinion 2001-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) … OFFICERS AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … the Town Board (Board). The Supervisor assigned his duties of maintaining accounting records and preparing financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdfEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27.pdfForensic Audit of Dual Employment Approvals and Conflicts (2011-S-46) 90-Day Response
To determine whether Metropolitan Transportation Authority employees who also worked for a New York State or City agency had approval to do so; were working ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-11s46-response.pdfReview of the Financial Plan of the City of New York - December 2014
The City of New York submitted to the New York State Financial Control Board a revised four-year financial plan covering fiscal years 2015 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2015.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87)
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establish
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87), 90-Day Response
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response_0.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87)
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response.pdfSummit Educational Resources - Compliance With the Reimbursable Cost Manual (2014-S-49), 90-Day Response
We conducted an audit of the expenses submitted by Summit Educational Resources (Summit) to the State Education Department (SED) for purposes of establishing th
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s49-response.pdfEarly Childhood Education Center - Compliance With the Reimbursable Cost Manual (2014-S-35), 90-Day Response
We conducted an audit of the expenses submitted by Early Childhood Education Center to the State Education Department for purposes of establishing the preschool
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s35-response.pdfSelected Procurement and Contracting Practices (2014-S-19), 90-Day Response
To determine if the State University of New York’s (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasona
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s19-response.pdfSelected Procurement and Contracting Practices (2014-S-19)
To determine if the State University of New York’s (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasona
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s19_0.pdfAnalysis of Fiscal Stress in New York State's Cities
This research brief measures fiscal stress in cities and includes an overall fiscal profile of each city in the State (except New York City).
https://www.osc.ny.gov/files/local-government/publications/pdf/citiesfiscalstress.pdfMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4), 90-Day Response
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4-response.pdfNewmeadow, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-48), 90-Day Response
We conducted an audit of the expenses submitted by Newmeadow, Inc. (Newmeadow) to the State Education Department (SED) for purposes of establishing the preschoo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s48-response.pdfNewmeadow, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-48)
We conducted an audit of the expenses submitted by Newmeadow, Inc. (Newmeadow) to the State Education Department (SED) for purposes of establishing the preschoo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s48.pdfImplementation of the Dignity for All Students Act (2016-S-28) 90-Day Response
We evaluated the steps the State Education Department has taken to ensure that school district policies and practices comply with the Dignity for All...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s28-response.pdfAudit of the Tuition Assistance Program at SUNY Stony Brook University (2013-T-2)
The objective of this audit was to determine whether Stony Brook University (Stony Brook) officials complied with the State Education Law and the Commissioner
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13t2.pdfLocalities’ Procurements of Paper Ballots (2013-S-36), 90-Day Response
To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s36-response.pdf