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Virtual Currency Licensing
… of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200. … through July 2023. About the Program DFS is New York State’s financial services regulator, and its Superintendent is …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingOpinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… The COVID-19 pandemic wiped out years of growth in New York City’s office sector, erasing nearly $28.6 billion in … average asking rents showed little change in the early stages of the pandemic, but began to fall significantly in …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicOpinion 88-23
… CONFLICTS OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction … 802(1)(b), 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a … the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock and (b) as employee …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's … strives to provide its customers with a roadway that is safely drivable at a reasonable speed under the given … incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0State Agencies Bulletin No. 143
… Employee copies of 1999 W-2 forms will be prepared by the Office of the State Comptroller (OSC) and mailed to the … 3 and Tier 4 contributions made to New York State or City retirement systems or to TIAA/CREF. This amount must be … excluded amount. This is the amount awarded by NYS Workers' Compensation Board, which is excluded from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/143-1999-w-2-year-end-processingLead Poisoning Prevention Program
To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programOpinion 92-46
… in the opinion. PUBLIC CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth … of determining whether the competitive bidding monetary threshold will be exceeded. You ask whether purchases by a … Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 93-5
… TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is finally adopted before the date specified in Town Law, §109, … of a municipality wholly within the county. One defect which may be validated pursuant to section 227 is the failure … in the absence of prejudice, statutory provisions which direct an officer to perform an act on or by a certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… New York, has pleaded guilty to stealing at least $34,000 from her former employer, the Morris Central School District. … to two counts of federal program theft, for stealing from a school district that received federal funds. From 2014 through February 2020, Hand was the treasurer for …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtOpinion 2002-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts … districts. Subdivision 10 of section 198 provides, in pertinent part, that, except as otherwise provided by law, … one hundred ninety-eight". There is, however, nothing in section 198, or any other State statute, that would …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Debt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … Debt Levels in Coming Years The SFY 2021-22 Enacted Budget Five-Year Capital Program and Financing Plan projects … State-Supported debt retirements. The SFY 2021-22 Enacted Budget authorized the issuance of up to $5 billion in …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
Determine whether Tompkins-Seneca-Tioga Board of Cooperative Educational Services (BOCES) officials ensured network access and information technology (IT) assets were properly safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/Tompkins-Seneca-Tioga-BOCES-2022-65.pdfWatervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watervliet-2021-34.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
Determine if the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s IT assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-15.pdfTown of Pelham - Information Technology (2019M-77)
Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/pelham-2019-77.pdfSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services1-2023-99.pdfSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services-2023-99.pdfWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
Determine whether Waterville Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterville-central-school-district-2022-111.pdfMorristown Central School District – Information Technology (2021M-137)
Determine whether Morristown Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/morristown-2021-137.pdf