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Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7)
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) 180-Day Response
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7-response.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfThe Arc Erie County New York – Compliance with the Reimbursable Cost Manual (2022-S-10)
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdf2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdfKids First Evaluation & Advocacy Center - Compliance With the Reimbursable Cost Manual (2021-S-12) 180-Day Response
To determine whether the costs reported by Kids First Evaluation & Advocacy Center on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12-response.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfNew York State Department of Health: Creating Healthy Schools and Communities Program
The objective of our examination was to determine whether payments the Department of Health made for the Creating Healthy Schools and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant contracts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/doh-examination-of-payments-under-the-creating-healthy-schools-and-communities-program.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfXII.4.A Vendor Requests for Payment – XII. Expenditures
… State Finance Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with … State Finance Law 109 requires vendors to submit a certificate to the Office of the State Comptroller OSC with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… Form 1099 reporting and filing requirements, as well as lien processing for those Business Units that make payments … the Business Unit is required to ensure it complies with lien administration and IRS filing requirements. Business … account. The Business Unit must then contact OSC with the lien information. Once the journal voucher has processed, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsOpinion 92-48
… that moneys in excess of the sum of all installments of principal and interest due on the indebtedness could be used … but if the aggregate amount of the proceeds exceeds the principal due on the indebtedness issued to finance the … of capital improvements or equipment, or (2) to pay principal or interest on any outstanding obligations issued …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 2000-15
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a fire district fire … Law §209-i. You ask whether a volunteer firefighter who resides in another state and is a member of an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 90-23
… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against real property, to the extent that the outstanding debt, when added to …
https://www.osc.ny.gov/legal-opinions/opinion-90-23DiNapoli: MTA Financial Outlook in Precarious Balance
… future weather emergencies. The pandemic continues to cast a long shadow over the recovery of the MTA and the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Releases Municipal Audits
… No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… offered for recording by the mortgagor or other interested party on his behalf. Social Services Law, §106 provides that … offered for recording by the mortgagor or other interested party on his behalf …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 93-1
… in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, because the … Church , supra , is no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-93-1