Audits and reports issued by the New York State Comptroller during the week ending March 11, 2022.

New York State Comptroller Thomas P. DiNapoli announced the following audits were issued during the week ending March 11, 2022:

Click on the text highlighted in colorto access the complete audit report. 

STATE DEPARTMENTS AND AGENCIES

Office of Parks, Recreation and Historic Preservation: Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-29)

An audit report issued in September 2020 found the office had taken steps to meet the requirements of EO 95 for the collection and public dissemination of state data. However, it did not identify the total population of publishable data that it maintains. In a follow-up, auditors found the office made significant progress addressing the issues identified during the initial audit. 

 

State Education Department (SED) (Preschool Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual (2021-S-2)

CCC is a New York City-based organization authorized by SED to provide preschool special education services to children with disabilities who are 3 and 4 years old. The New York City Department of Education refers students to CCC and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, auditors identified $193,420 in costs that did not comply with reimbursement requirements. 

 

State Education Department (Preschool Special Education Audit Initiative): Franziska Racker Centers Inc. – Compliance With the Reimbursable Cost Manual (2021-S-5)

Racker is a non-profit special education provider located in Tompkins County that provides preschool special education services to children with disabilities who are 3 to 5 years of age and is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2018, auditors identified $199,372 in ineligible costs reported for reimbursement.

 

State Education Department (Preschool Special Education Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual (2021-S-12)

Kids First is a for-profit special education provider located in Westbury that provides preschool special education services to children with disabilities who are between 3 and 4 years of age and t is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2015, auditors identified $22,713 in costs that Kids First reported on its CFR that did not comply with SED’s requirements for reimbursement.

 

State Education Department (Preschool Special Education Audit Initiative): Kids in Action of Long Island Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)

Kids in Action is a for-profit organization located in Suffolk County that provides preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between 3 and 4 years of age and is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2015, auditors identified $41,897 in ineligible costs reported by Kids in Action for reimbursement.

 

Office of Temporary and Disability Assistance (OTDA): Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)

Since 1996, the Westchester County Department of Social Services has contracted with Westhab Inc. to operate Coachman Family Center as a certified shelter for families with children. Auditors found OTDA is not adequately monitoring and properly approving reimbursements for Westhab’s homeless shelter program. Of the $3,784,968 it expended in 2019, auditors identified $1,304,695 in reported costs for Coachman that did not comply with cost requirements.

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Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly requested data.

A Taylor Law contract must be enforced according to the plain meaning of its terms

A collective bargaining agreement [CBA] entered into pursuant to Article 14 of the Civil Service Law, the so-called Taylor Law, is a contract and must be enforced according to the plain meaning of its terms (Matter of Lin v New York City Dept. of Educ., 191 AD3d 431, leave to appeal denied, 37 NY3d 913).

The Appellate Division held that the New York City Department of Education (DOE) did not establish that the Petitioners in the CPLR Article 78 out-of-title work action, District Council 37, failed to comply with the filing procedures mandated by the relevant CBA, as that CBA did not provide that Petitioners were required to submit their complaint to the Office of Labor Relations [OLR] first. Accordingly, the Appellate Division ruled that "on this record," DOE's failure to issue a determination based on Petitioners' alleged initial failure to submit the complaint to OLR, was arbitrary and capricious.

Click HERE to access the Appellate Division's decision.

The vesting of retiree health insurance rights

In Danny Donohue, et al., Appellants, v Andrew M. Cuomo, et al., Respondents, et al., Defendants, New York State's Court of Appeals said that "In Kolbe v Tibbetts, [it] left open whether a New York court should infer vesting of retiree health insurance rights when construing a collective bargaining agreement (CBA) (see 22 NY3d 344, 354 [2013] *). The Supreme Court [of the United States] subsequently rejected such inferences as incompatible with ordinary contract principles under federal law in M and G Polymers USA, LLC v Tackett (574 US 427 [2015]) and CNH Industrial N.V. v Reese (583 US 138 S Ct 761 [2018]), repudiating International Union, United Auto., Aerospace, and Agric. Implement Workers of Am. (UAW) v Yard-Man, Inc. (716 F2d 1476 [6th Cir 1983], cert denied 465 US 1007 [1984]) and its progeny. In response to questions certified to [it] by the United States Court of Appeals for the Second Circuit, [the New York State Court of Appeals concluded] that Yard-Man-type inferences favoring such vesting are likewise inconsistent with New York's established contract interpretation principles."

* Subdivision 6 of Civil Service Law §209-a provides as follows: "In applying [209-a, Improper employer practices; improper employee organization practices], fundamental distinctions between private and public employment shall be recognized, and no body of federal or state law applicable wholly or in part to private employment, shall be regarded as binding or controlling precedent.

The Donohue decision is posted on the Internet at https://www.nycourts.gov/reporter/3dseries/2022/2022_00910.htm.

SARS-CoV-2 and Covid-19 Articles

SARS-CoV-2 and Covid-19 Articles by Dr. Robert A. Michaels, NYPPL's science consultant, are available for free download via: https://www.researchgate.net/profile/Robert_Michaels3/publications

Michaels, RA. Adopt the precautionary principle against omicron. Science eLetter, online: https://www.researchgate.net/publication/358357923_Michaels_Robert_A_Adopt_the_precautionary_principle_against_omicron_Science_eLetter_online_httpswwwscienceorgdoi101126scienceabo1074_4_February_2022, 4 February 2022;

Michaels, RA.  In-person schooling is not without risks.  Albany, New York; Times Union, page A-9, https://www.researchgate.net/publication/358002951_In-person_schooling_is_not_without_risks_Albany_New_York_Times_Union_Newspaper_page_A-9_21_January_2022, 21 January 2022

Michaels, RA. Focus on preventing new Covid-19 cases. Schenectady, New York; Daily Gazette, https://dailygazette.com/2022/01/08/letters-to-the-editor-saturday-jan-8/, 8 January 2022;

Michaels, RA. The future disease burden of pandemic Covid-19 for individuals, communities, and society. Environmental Claims Journal, https://doi.org/10.1080/10406026.2021.2015821, 15 pages, online 16 December 2021;

Michaels, RA. Possible SARS-CoV-2 persistence: FDA and CDC should further expand eligibility for Covid-19 boosters. ResearchGate, https://www.researchgate.net/publication/355175962_Possible_SARS-CoV-2_Persistence_FDA_and_CDC_Should_Further_Expand_Eligibility_for_Covid-19_Boosters,11 October 2021;

Michaels, RA. Comment on “Viral evolution may herald new pandemic phase.” Science, e-Letter, online: https://science.sciencemag.org/content/371/6525/108/tab-e-letters, 19 January 2021;

Michaels, RA.  Look at risks of in-person schooling. Letter, Schenectady, New York; Daily Gazette, https://www.researchgate.net/publication/347358002_Look_at_Risks_of_In-person_Schooling_Letter_to_the_Editor_Daily_Gazette_Newspaper_Schenectady_New_York_16_December_2020, 16 December 2020;

Michaels, RA.  Look to science, data to slow Covid-19. Letter, Schenectady, New York; Daily Gazette, https://www.researchgate.net/publication/342715717_Look_to_science_data_to_slow_Covid-19_Letter_to_the_Editor_Daily_Gazette_Newspaper_Schenectady_New_York_Sunday_5_July_2020, Sunday 5 July 2020;

Michaels, RA. Serology testing for antibodies induced by Covid-19 may indicate past exposure without past infection. Science, e-Letter, online: https://science.sciencemag.org/content/368/6495/1060/tab-e-letters, 18 June 2020;

Michaels, RA. Covid-19 risks and risk management in New York State’s Capital Area. ResearchGate, https://www.researchgate.net/publication/339956601_Covid-19_Risks_and_Risk_Management_in_New_York_State's_Capital_Area, online 16 March 2020

CONTACT INFORMATION

Dr. Robert A. Michaels; PhD, CEP

President, RAM TRAC Corporation Schenectady, New York

(518) 785-0976

www.ramtrac.com

bam@ramtrac.com