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Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum Requirements … HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than …
https://www.osc.ny.gov/legal-opinions/opinion-91-11XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Financial System (SFS). Many vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … to purchase groceries from a vendor that offers rewards or discounts is prohibited from using any accumulated rewards or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netXVI.3.A Financial Statements – XVI. Financial Reporting
… or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… to omit the shareholder request from a vote at its annual meeting, which the SEC denied in February. The resolution will be presented and voted on at the company's annual general meeting on April 26 in Findlay, Ohio. The Fund …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyOversight of Dam Safety
To determine if the Department of Environmental Conservation DEC is adequately regulating dam owners across the State to ensure their compliance with safety requirements
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOpinion 89-39
… and duties exception); (contracts entered into prior to election to office) GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with … have a prohibited conflict of interest if the town were to purchase insurance coverage from an insurance agency with …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 91-63
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and … the store is located. Article 18 of the General Municipal Law (§800, et seq .) contains provisions of law which relate …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Cyber Incident Response Team
… Objective To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services … 1, 2018 to March 26, 2021. About the Program The Cyber Incident Response Team (CIRT) is part of the State’s Division … To determine whether the Cyber Incident Response Team at the Division of Homeland Security …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamImplementation of the Security Guard Act (2019-S-42)
To determine whether the Department of State is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s42.pdfOversight of School Safety Planning Requirements (2018-S-34)
To determine whether the State Education Department is monitoring schools, districts, and other programs to ensure they are complying with legislation and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s34.pdfOversight of Residential Domestic Violence Programs (2017-S-16)
To determine whether the Office of Children and Family Services is maintaining adequate oversight of residential programs for victims of domestic violence...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s16.pdfOversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfSelected Aspects of Subway Station Safety
… Purpose To determine if the Metropolitan Transportation Authority’s … Environment and Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help … To determine if the Metropolitan Transportation Authoritys …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyCity of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Oversight of the STEM Incentive Program (2017-S-75) 90-Day Response
To determine if the Higher Education Services Corporation is effectively monitoring the Science, Technology, Engineering, and Mathematics Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s75-response.pdfPlanning and Financing New York State's Capital Investments, March 2014
Investment in capital assets is essential to New York’s economy and its quality of life.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-investments-2014.pdfSelected Aspects of Travel Expenses
… Purpose To determine whether travel expenses incurred by the … MTA issues policies, procedures, and rules for its staff to follow. MTA’s Board approved an All Agency Policy … reference. Since July 2009, MTA has contracted with a firm to act as the official travel agent for the MTA and its …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Health, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… office for aggressively pursuing this case.” “Our office is committed to pursuing wrongdoing in Westchester, whether the victim is a person or an entity like the state retirement system,” … Rocah said. “Theft like this from the pension system is ultimately stealing from New York taxpayers, and we are …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pension