Search
Opinion 93-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of individual … charge. You ask whether the cost incurred by a village in transporting an individual from a village justice court to …
https://www.osc.ny.gov/legal-opinions/opinion-93-30The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … services using tuition rates established by SED based on the financial information they reported on their annual …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 97-7
… that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- … and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, §§600, 1404: Moneys held by a county …
https://www.osc.ny.gov/legal-opinions/opinion-97-7State Agency Small-Dollar Purchases (Follow-Up)
… been successful in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased from 37 percent of eligible purchases in … been created. Of 315 entities that existed in both years, 218 increased their P-Card usage, 45 decreased their usage, …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followNon-Emergency Patient Transportation Services (Follow-Up)
… The New York City Health and Hospitals Corporation (HHC) is the largest municipal hospital and health care system in the country. HHC operates 11 acute care hospitals, four skilled nursing … days after the issuance of the follow-up review to provide information on any actions that are planned to address the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… fiscal years ended June 30, 2015. Background The Office for People With Development Disabilities (OPWDD) is responsible for coordinating services for more than 128,000 New Yorkers … contract terms. Our conclusions are based on a review of all 408 family reimbursement transactions for fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… coverage to 4 in 10 New Yorkers in 2021. New York was tied with Connecticut for the 10 th lowest rate of uninsured in … available). Coverage disparities persist among the state’s Black, Asian and Latino populations and higher uninsured … among low- and moderate-income groups. In 2021, just 3% of white New Yorkers did not have insurance, compared to 10% of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackPreferred Source Contracting (Follow-Up)
… included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York … Services/State Education Department: Preferred Source Contracting (2014-S-77) … included in our initial audit report Preferred Source Contracting Report 2014S77 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followSelected Management and Operations Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 12 … 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or … To determine the extent of implementation of the 12 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, for-profit special education provider located in North Salem, … three and four years of age. Kinderwise is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualA Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… rescue, recovery and cleanup efforts at the World Trade Center. From Ground Zero to the Fresh Kills Landfill, men and … the benefits described here, please contact our Call Center . Sincerely, Thomas P. DiNapoli State Comptroller … that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs … $207,295 in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualInmate Sentence Calculation and Release Practices
… of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… in New York state totaled $5.9 billion in the third calendar quarter of 2023 (July - September), an increase of … months (July, August and September) comprising the third calendar quarter of 2023 was relatively stable, ranging from … in New York state totaled $59 billion in the third calendar quarter of 2023 July September an increase of 36 or …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk … could potentially be operating without a valid Department registration. We performed site observations at 241 of these …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMonsey Fire District – Board Oversight (2020M-62)
… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Oversight of Nurse Hiring and Retention
… (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before they were … employed direct hire nurses as of May 2, 2017 and all temporary nurses as of August 1, 2017. Background Health and … as of August 1, 2017, it retained the services of 1,369 temporary nurses (see Exhibit A for a breakdown by facility). …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionApproved State Contracts and Payments
… Assessment program. $650,000 with Serviam Construction LLC for pond enclosures, Bath Fish Hatchery, Steuben County. … Monroe County, including $3.8 million to The Wesson Group LLC. $654,000 to replace a campground shower building at … Construction Inc. $195,000 with Morris Masonry Restoration LLC for curtain wall restoration, Fort Niagara State Park, …
https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-paymentsDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Accountability and Surplussing of Vehicles (Follow-Up)
… of the recommendations included in our initial audit report, Accountability and Surplussing of Vehicles ( … and the purpose of the trip. We issued our initial audit report on August 15, 2019. The audit objectives were to … in correcting the problems we identified in the initial report. However, improvements are still needed. Of the eight …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-follow