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Whispering Pines Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2013-S-48)
To determine whether the costs reported by Whispering Pines Preschool, Inc. (Whispering Pines) on its Consolidated Fiscal Reports (CFRs) were properly calculate
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s48.pdfDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… lasting damage to a child’s health and well-being. We need to make sure we are doing everything we can to stop it … schools had not implemented some critical requirements of the Dignity for All Students Act (DASA). Several schools … and includes a template that describes the details that need to be documented in incident investigation records. …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actOpinion 91-49
… Powers and Duties (conveyance of abandoned county highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A … be permitted to convey title to abandoned county highway property only to owners of property abutting such highway. You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Company (MTA Bus), and New York City Transit-Department of Buses (Transit Bus)—identified the potential damage to its … systems and developed plans to mitigate the effect of extreme weather conditions and flooding; and whether the … have developed and carried out projects to mitigate the effects of coastal storms and related flooding, largely in …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 91-19
… FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… Empire and St. Luke's. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … Program /Department of Civil Service : Empire BlueCross Blue Shield - Payments for Selected Items to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The … them by $78,452. Key Recommendations Recover the $78,452 from Stony Brook for the overpayments we identified in this …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your … with guidance from the NYSLRS legal counsel. The template will generate a customized proposal based on a member’s tier, … will be given priority review. Draft a DRO proposal. When completing the DRO template, please be sure to fill in …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateSchool District Physical Education Compliance (2018-MS-3)
… Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Reporting Requirements Webinar Presentation
Required Reporting Webinar PDF Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/required-reporting-06-24-20.pdfOpinion 96-13
… 11-AA; RETIREMENT AND SOCIAL SECURITY LAW, §§40, 100, 101: A person may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers and … section 219-f provide for payment of service awards, but do not bar payment or provide for a reduction of payment in …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 91-5
… time of incorporation of the village remain in effect, and new local legislation may be enacted thereafter by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-5State Comptroller DiNapoli Releases School District Audits
… an annual average of $13 million (13%) and appropriated, on average, $2.8 million of fund balance that was not used. …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… DiNapoli urged the city to put a substantial portion of the surplus funds into reserves and protect itself against … New York City’s Rainy-Day Fund Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsOpinion 2002-5
… for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development … a town may provide in its proposed budget for the next fiscal year an appropriation, to be funded by real property …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… for Buffalo Bills, Buffalo Sabres and Rochester Americans games, as well as area concerts. It is aimed at increasing …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksOpinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-51
… limited exception to the "definite sum" requirement, is found in section 30(12) of the Volunteer Firefighters' …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 91-10
… the provisions of article 13 of the Town Law do not apply to the board of commissioners of a park district …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Island Trees Union Free School District - School District Website (S9-19-34)
… report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its … raised in their response. … Determine whether the Island Trees Union Free School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34