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Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated Fiscal Report CFR were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the … U.S. General Services Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is $0.725 and motorcycle mileage is $0.705. … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesOpinion 92-10
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 94-18
… or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire … an exempt volunteer firefighters' benevolent association is a private not-for-profit corporation, a village may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 89-2
… LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may participate in group purchasing programs … to Public Health Law, §2803-a, is applicable to a county nursing home. County Law, §408-a provides that every officer, … Accordingly, we conclude that purchases made by a county nursing home under a joint purchase arrangement pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 2001-3
… and useful in its operation of a gas, electric or water public utility service, or from using such "profits" for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3The Ex-spouse’s Payments – Divorce and Your Benefits
… pension until the retroactive payment is satisfied in full. If the DRO requires retroactive payment, but does not … to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsExamination of Official Station Designation
… Ensure the Department’s travel policies and practices are consistent with the State’s travel rules and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … not ensured that procedures concerning certain financial recording and reporting were developed. The Treasurer submits … not filed the required annual financial report with the Office of State Comptroller since the 2008 fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialCarmel Central School District - Extra-Classroom Activities (2018M-45)
… the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 92-5
… 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-62
… purposes of the corporation may require". Section 1-102 does not expressly state that only property which is no … corporation, association or undertaking. Article VIII, §1 does not, however, prohibit gifts or loans to or in aid of … Law, §226[5],[6]), it is our opinion that section 72-h does not authorize the conveyance without consideration of …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Compliance With Jonathan's Law
… (20) were either not provided on time or not provided at all. In addition, Facilities provided inconsistent …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawTravel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle mileage is $.545, for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesXII.5 Overview – XII. Expenditures
… guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for … SFS, Business Units are no longer required to send paper vouchers and supporting documentation to the Bureau of State … in Section 3 – Record Retention – Accounts Payable Vouchers and Land Claims of this Chapter. Upon request, …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… reported using the modified approach, must be depreciated over their estimated useful lives as indicated in Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5