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Compliance With the Clery Act
… whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The … colleges, and five statutory colleges (affiliated with private universities) located throughout the State and a … Office of the State Comptroller examined SUNY's compliance with the Clery Act. Key Findings SUNY's System Administration …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programDiNapoli: Village Fiscal Stress Declines Again
… villages were designated in "moderate fiscal stress" and six as "susceptible to fiscal stress." Last year, a total of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolio2013 Year End Report
… 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. Payments from the Second Injury Fund are … were approved by the Board and submitted to our Office for final approval even though they: (i) were not properly …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportHammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… lack transparency, circumvent the statutory limit on surplus fund balance and can result in taxpayers being … agreed with our findings. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Southampton Union Free School District – Financial Management (2024M-43)
… over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Long Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Purpose To determine the implementation status of the 12 recommendations made in our initial audit report, … The State’s Medicaid program provides a wide range of health care services to individuals who are economically … January 1991, New York has been able to recover a portion of the Medicaid prescription drug costs by requesting rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followTuition Assistance Program – LIM College
… school on behalf of 538 students. We reviewed a sample of 50 randomly selected awards paid during that period, as well … Education Services Corporation should recover $12,009 plus applicable interest, from LIM and work with LIM … Audit of the Tuition Assistance Program at LaGuardia Community College (2013-T-4) Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeTuition Assistance Program – Wagner College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State … $3.0 million that were paid to the school on behalf of 635 students. We reviewed a sample of 150 randomly …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Agencies Bulletin No. 783
… employees (Bargaining Units 06, 18, 46, 66) Effective Date(s) January 1, 2008 Background Effective September 1, 1994, the Workers’ Compensation benefit for employees in the Management … Comp-eligible, there are two options: For employees who are not enrolled in the IPP program, accruals are used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialState Agencies Bulletin No. 2383
… cards that have been modified must be returned to the employee for completion of a new card. Please visit … apply to agencies that are not currently customers of the NYS Business Services Center (BSC). The BSC will provide … record and the agency enters a transaction for the new calendar year, the Goal Amount and Goal Balance will roll up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignOpinion 94-18
… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Pipeline Safety Oversight
… have been reported. These incidents involved evacuations, road closures, a business closure, and other situations that left businesses and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightCapital Planning
… rail cars; light rail stations and bus shelters; NFTA’s radio and train control systems; its rail station escalators; …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 2003-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the cancer, constitutes presumptive evidence that it was incurred in the performance and discharge of his or … may be entitled to as a member of the System. Accordingly, it is our opinion that the line-of-duty presumption in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5