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Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2)
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2.pdfNew York State Rent Relief Funding: Spotlight on New York City
Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic. New York City not only houses the majority of the State’s renters but also had relatively high rates of rent-burdened tenants prior to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2022.pdfInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-5)
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker 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-2022-21s5.pdfEmployee Incentive and Bonus Payments (Follow-Up)
… Purpose To determine the extent of the implementation of the four … created under Public Authorities Law Section 3626 to manage the Erie County Medical Center health network. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… (Report 2016-S-49 ). Background According to Department of Housing and Urban Development 2017 data, of the 89,503 … York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels … to local Social Services Districts (SSDs) and to the NYC Department of Homeless Services, but remains responsible …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followDiNapoli: Tax Cap Remains at Two Percent for 2020
… be capped at 2 percent for the 2020 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … mixed economic signals may require local governments to respond to changing financial conditions,” DiNapoli said. “Local …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Officer for the $181.7 billion New York State Common Retirement Fund. Titarchuk previously served the Fund as Director of …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… communications," payments to any trade associations used for political purposes, and payments made to any organization … will respond to shareholders’ overwhelming desire for disclosure and take the appropriate steps." The Fund’s …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … Job Growth, 2009-2014 New York City 11.3% Western NY 1.5% Long Island 4.9% Central NY -0.1% Hudson Valley …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Opinion 93-4
… purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … NY2d 92, 490 NYS2d 174; Cherey v City of Long Beach , 282 NY 382; 1984 Opns St Comp No. 84-32, p 40). With respect to …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 93-23
… NYS2d 358; Matter of Tuxedo Conservation and Taxpayers Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, even …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Plans (Report 2015-S-9 ). Background Enrollment in a Managed Long Term Care (MLTC) plan is mandatory for … Plan (Plan), one of the three types of MLTC plans, is reimbursed for long term care services through monthly … had the right to recover capitation payments made to Plans when the recipient was inappropriately enrolled and the Plan …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL … -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 95-31
… which the prior chief would have received had he or she not declined to receive increases pursuant to General … starting salary of a newly-appointed city chief of police. You state that the previous chief declined to accept salary … paid to the previous chief. General Municipal Law, §207-m states as follows: Notwithstanding the provisions of any …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-23
… Powers and Duties (permitting statement supporting voucher to be based on review of documentation) TOWN COMPTROLLER -- … Powers and Duties (permitting statement supporting voucher to be based on review of documentation) TOWN LAW, §118(1): … town comptroller, may, in determining the form of vouchers to be presented for audit, permit the statement by the town …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 91-39
… diminution of his or her retirement allowance, subject to the income limitation imposed by Retirement and Social … from both positions, and subsequently be re-appointed to the position of trustee without diminution of his or her … of retirement benefits "if any person subsequent to his retirement from the civil service ... of any municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-39