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Opinion 90-51
… 308: Surcharges imposed on customers within a municipality to pay for the establishment of an enhanced emergency … Under the heading of "system preparation", you list: the salary and expenses of the county coordinator and of … by the system, constitutes a "system cost" within the meaning of County Law, §301(8). Further, although the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-51DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… of Corning, home to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the … bright future for Corning as a premier destination in the Southern Tier and beyond." "I am delighted to see Corning featured in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureOpinion 91-55
… incurred by counties, cities, towns, villages and certain school districts to specified percentages of the average full …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not … receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… period June 1, 2012 through February 3, 2016. Background In October 2013, the Department launched a state-based … State of Health, to help New Yorkers shop for and enroll in health insurance coverage. Since 2010, the Department has …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceRecommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … during two of these years (2012-13 and 2013-14). However, when unused fund balance is added back, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… Earnings and distributions from NY ABLE accounts are tax free provided the funds are used for qualified disability …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bilingual Care Inc on its Consolidated Fiscal Reports were reasonable necessary directly
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … costs reported on Springbrook’s CFR and to Springbrook’s tuition reimbursement rates. Remind Springbrook officials of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… initial audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program … and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … paid to six Providers for Program expenses that could not be supported or included errors, with the majority of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. In addition to owning and operating … operates at least one private business and a Department of Health Early Intervention (EI) program. Amerimed Kids … approximately 81 students. The New York City Department of Education refers students to Amerimed Kids and pays for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualHomeless Outreach Program at the Long Island Rail Road
… Zone. The presence of the homeless at LIRR stations is a growing concern for LIRR customers and staff, and sometimes … individuals as much as possible, the LIRR entered into a contract with Services for the UnderServed (SUS) to provide … but they also included the client’s name. We question how the outreach team made this referral without leaving …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadADAPT Community Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ADAPT Community Network (ADAPT), … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualMaintenance, Inspection, and Testing of the Event Recorder System
… whether the the Long Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it … fix deficiencies identified. Background The Metropolitan Transportation Authority (MTA) is a State public authority … was over 89.3 million. As part of its railway intermodal transportation mission, the LIRR installed various safety …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and … Plaza Housing Company, Inc. and managed by RY Management. It was built in 1971 and has 1,525 apartments. In April 2014, … of the $10.7 million was paid to vendors that did not have contracts with Linden Plaza. The Rules only pertain to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For Children … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualUtilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followAudit of the Tuition Assistance Program at Pratt Institute
… the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when certifying students for State-funded Tuition Assistance … 30, 2012, the school certified 2,550 TAP awards totaling $3.9 million that were paid to Pratt on behalf of 803 …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute