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Oversight of Adult Protective Services Programs (Follow-Up)
… Objective To determine the extent of implementation of the three … because of a mental or physical impairment, are unable to meet their essential needs (e.g., food, shelter, clothing, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followCyber Incident Response Team (Follow-Up)
… Objective To assess the extent of implementation of the two … 2020-S-58 ). About the Program Cybercrimes continue to rise. According to the Federal Bureau of Investigation …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followMonitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five … policies and programs. NYSOFA’s overall goal is to improve access to, and availability of, appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followDiNapoli Announces $500 College Savings Sweepstakes
… a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes will be put in a … Program, an investment tool designed to help families save for college, is overseen by DiNapoli’s office in partnership … options that account owners can choose from to create and manage their own investment strategy. While parents make …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesSales Tax Vendor Registration Practices (Follow-Up)
… (Department) is responsible for administering more than 40 State and local taxes, including the sales and use tax. … the tax from customers, and remit the tax to the State. New York's sales tax is imposed at a rate of 4%. Additional sales …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… purposes, competitively procured and audited prior to payment. Key Findings While the District’s non-payroll … supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not … The Board did not ensure competition was sought prior to approving purchases, and it did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Opinion 97-22
… the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the … or operation of a community college (Education Law, §§6301[3], 6302[1]). A local sponsor, such as a county, … or operation of a community college (Education Law, §6302[1][a]). Each county community college, except in …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… Purpose To determine the extent of implementation of the five … managing and controlling subway diversions, more needed to be done. Specifically, the prior audit found that …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start … Bright Start provides preschool special education services to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… expenses must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends claimed about $1.1 million in reimbursable expenses for the preschool special education … and allowable according to the RCM. We did note $604 in non-reimbursable costs that were either undocumented or …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualACDS, Inc. – Compliance With the Reimbursable Cost Manual
… organization located in Plainview, New York, is an SED-approved provider of preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and … and the Department of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsOpinion 2001-1
… work ( Murray v Levitt , 47 AD2d 267, 366 NYS2d 674 app den 37 NY2d 707, 375 NYS2d 1026). The FLSA establishes, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2001-5
… DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2000-6
… Schenck , 52 AD2d 349, 383 NYS2d 918; but see MacIsaac v City of Poughkeepsie , 158 AD2d 140, 558 NYS2d 667, appeal … supra; 1979 Opns St Comp No. 79-680, p 138; see MacIsaac v City of Poughkeepsie , supra; Watertown Firemen's Benevolent … the fire department of which it is part. 3 In MacIsaac v City of Poughkeepsie , supra, the court held unconstitutional …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2002-10
… Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- … "family cemetery", established during the late eighteenth century, to ensure its upkeep and repair. We are informed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Selected Aspects of Travel Expenses
… incurred by the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and … Services Administration (GSA) and the U.S. Department of State (DOS) regarding lodging rates. For trips booked by …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… extent of implementation of the two recommendations made in our audit report, Inappropriate Medicaid Payments for … The recipient identification number is a critical factor in determining the appropriateness of Medicaid payments. For … ended May 31, 2010, our audit identified $17.3 million in Medicaid overpayments because 9,848 recipients were …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… of implementation of the three recommendations included in our initial report Group Health Incorporated: New York State Dental Program - Payments for Scaling and Root Planing Procedure s (Report 2009-S-95). Background … formed when the two companies affiliated in 2006. At that time, existing GHI contracts such as the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-follow