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Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsReview of Growe Technologies Inc.
… Purpose The objective of our examination was to determine whether Downstate conducted an appropriate … agreement with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, … nor the contract SUNY let under Part Q were subject to our Office’s pre-audit and approval. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incDiNapoli: MTA Financial Outlook in Precarious Balance
… the MTA needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous … savings and revenue measures, it will begin using borrowed funds a year earlier, in 2024. DiNapoli has long cautioned … to cover operational costs runs the risk of reducing funds for the MTA’s badly-needed capital investments. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Hebrew Academy … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior … provider of preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Objective To determine whether Medicaid cost savings can be achieved by … is the primary payer for medical services provided to these dual-eligible recipients. Medicaid typically pays …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsEfficiency of Warehouse Space
… has reviewed the warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period … the associated costs, because there was no central source for this information. Key Finding OGS has made progress in … of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment … and regulations and Department policies and procedures. In addition, we performed data analytics to identify and … payroll information and various information maintained in the Department’s mainframe applications. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… double digits. "Since the pandemic hit, local governments have seen a massive drop in sales tax collections. This is hurting their bottom lines and many have few options to plug the hole," DiNapoli said. … losses, and continuing through August), local governments have received $1.5 billion (16.9 percent) less than they did …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… October’s sales tax collections totaled $1.4 billion for counties and cities, or $74.4 million less than in … local sales tax collections have declined year-over-year for eight straight months,” DiNapoli said. “Our local … 2019. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberOpinion 91-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Both the town board and the highway superintendent have statutory powers and duties with respect to the use of … shall deem best ...". In reconciling these provisions, we have stated that, since Highway Law, §142(2) is a more …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its … services to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… children with disabilities who are three to four years of age. For purposes of this report, these programs are … year ended June 30, 2014, ERCDC reported approximately $4.9 million in reimbursable costs for the audited cost-based …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … through September 30, 2016. Background The Department of Health (Department) administers the State’s Medicaid program. … with incorrect information pertaining to other health insurance coverage that recipients had; $357,498 in improper …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016ReStacking Occupancy Initiative
… ReStacking Occupancy Initiative, as executed by the Office of General Services (OGS), has produced savings and to … State government, was targeted at decreasing the amount of leased property occupied by State agencies. The Commission … for $5 million in additional savings, for a total of about $26 million in savings expected by March 31, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativePersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 12,335 refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate … action. Key Findings We identified and returned to the Department 12,335 questionable refunds totaling about …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsOpinion 93-24
… TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor … tennis courts. You ask whether a fire district may improve vacant land owned by the district with permanent outdoor … may not expend moneys to provide such facilities on vacant land owned by the district. As an alternative, if the …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2005-1
… of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees) GENERAL … the use of such services. Although the town, by rules and regulations, may provide for the collection of such fees … to collect unpaid ambulance fees. This is in response to your inquiry concerning the provision of emergency medical …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1