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Buffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdfBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-20) 30-Day Response
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manua
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20-response.pdfFacilities Planning Bureau Project Review
… Facilities Planning Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts … is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building … cost). The average cost for the 6,905 projects was over $1.2 million. State aid is available for certain projects with …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewOpinion 91-16
… for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND … at the time of injury (see Matter of Barber v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v … 438 NYS2d 394; Matter of Birmingham v Mirrington , 284 App Div 721, 134 NYS2d 456). Based on Birmingham , supra , …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Enforcement of Mitchell-Lama Surcharge Provisions
… This audit focused on the income affidavits submitted for the 2012 calendar year and related processes. Background … income) to the monthly rent/carrying charge. Key Findings For four of the five sampled developments, surcharges … Big Six Towers, incorrectly calculated the surcharge for 14 (35 percent) of the 40 sampled tenants, which in some …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… New York State Comptroller Thomas P. DiNapoli visited the Nassau … Photos of DiNapoli’s visit are available upon request. … State Comptroller DiNapoli visited the Nassau County …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerXVII.2 Overview – XVII. Lapsing Appropriations
… day following if June 30 falls on a non-business day. Local Assistance, Community Projects, Capital Projects, Legislature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… year-over-year growth since 2013. "This is welcome news for municipalities, as local revenues have been under significant … in the fourth quarter of 2016 (3.8 percent) statewide. For most regions except New York City, 2017 growth was …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Annual Wage for New Tier 6 Employees
… their annual wage to determine the Tier 6 member contribution rates that you must apply to their earnings. One of five different member contribution rates will be applied, based on the … projected annual wage amount to NYSLRS at the time of enrollment. The projected annual wage amount you submit will …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesState Agencies Bulletin No. 1120
… first check date of 2012 will remain at the same rate for calendar year 2012. Dues and Agency Shop Fee amounts for … gross salary, not to exceed $27.09, and excludes Location Pay and Overtime. Agency Actions Notify affected employees. … vice versa) or an employee is placed on Sick Leave at Half Pay. These amounts should be adjusted accordingly when a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-feeOpinion 98-14
… §10(1): The town highway superintendent's annual budget estimate must specify the four major categories as set forth in Highway Law, §141 and further must be in such form and contain such information as the budget officer … A town may not, by local law, supersede these budget estimate requirements. You ask whether the annual budget …
https://www.osc.ny.gov/legal-opinions/opinion-98-14III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… Finance Law 179-f effective April 1, 2017 require the payment of prompt payment interest to certain small businesses on invoices not paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityOpinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Fewer Counties Exceeding Tax Cap
… half over the past four fiscal years, dropping from 15 in 2012 to only six in 2015, according to a report issued today by State … tax levy increase has remained at or below 2 percent in each of the past four years. “Counties are holding the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: Wall Street Bonuses Declined in 2010
… in response to regulatory reforms, such as a shift toward deferred compensation and higher base salaries. Wall Street profits … profitability." "The industry's greater emphasis on deferred compensation will hold down tax collections this …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… life insurance, and also created a more than $100,000 no-show job for defendant Elsie Mosesman. “The Mosesmans … home, buy luxury cars and create a more than $100,000 no-show job,” said State Comptroller Thomas P. DiNapoli . “Thanks to my auditors and investigators, in partnership with Richmond …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandPerformance Based Bus Safety Program
… requires the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department … their operations. Under the Program, a carrier whose out-of-service (OOS) rate is less than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-program