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Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed and collected tuition. Key Findings Although School … school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Employment Recovery Is Slow for New Yorkers with Disabilities
… The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not … 1.8 percentage points in 2020 to 29.1 percent. Since then, it has increased steadily to 34.7 percent in 2022, the … not available prior to 2009. Source: U.S. Department of Labor, Bureau of Labor Statistics & Office of Disability …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesDiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments … in federal fiscal year (FFY) 2017, getting back 90 cents for every dollar, according to a report released today by … that sent more to Washington than it received. Only New Jersey, Massachusetts and Connecticut fared worse while New …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … $14,193 in weekend hotel expenses for a consultant who had traveled home and did not require overnight … $13,629, including free meals for Downstate staff, which is prohibited for state employees; A non-itemized $2,039 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsOpinion 88-4
… service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: … of foster parents and make reasonable expenditures for such refreshments. You ask whether a county may provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Long-Term Care Ombudsman Program (Follow-Up)
… federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, each state is required to … administratively housed within the New York State Office for the Aging (NYSOFA). The Office’s mission is to serve as an advocate and resource for both older adults and persons with disabilities who live …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with … household finances, and the April sales tax figures show how deep it is cutting into municipal finances,” DiNapoli said. “Sales tax revenues are vital for the counties and cities that are on the front …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by … businesses for certain types of fuel and is imposed at a cents-per-gallon rate at different points in the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxElementary and Secondary Education – 2021 Financial Condition Report
… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. … among the states in per-pupil disbursements for current public elementary and secondary education at $25,139, … to the 12 defeats from last year. Student Performance Graduation and dropout rates improved in the State during the …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 … impact growth.” Statewide, every region saw solid growth in sales tax collections during the third quarter compared to … as the re-opening or increased permitted occupancy of more indoor venues such as restaurants, theaters and sports …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsControls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … Travel Advance, Confidential and Petty Cash with a total value of $346,750. Key Findings We found the Department has … internal controls over these accounts to ensure that funds are properly accounted for and payments are only made …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Review of Travel Card Expenses
… November 30, 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel … on vouchers and expense reports. In doing so, the Director certified those travel expenses as “just, true and correct” … intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying travel …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire … payments to Englewood are generally based on standard fee schedules. However, Englewood is entitled to additional … drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s agreement with Englewood, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… including Saratoga. Empire's payments to Saratoga are generally based on standard fee schedules. However, … for certain special items (such as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire's …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januarySelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… including Bassett. Empire’s payments to Bassett are generally based on standard fee schedules. However, … special items (such as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to Albany Medical Center (AMC) for special items were made according to … them by $6,868. Key Recommendations Recover the $6,868 from AMC for the overpayments we identified in this audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31