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Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Security Over Critical Systems
… Architecture emphasizes key principles such as the least privilege, data classification, and separation of duties. … and Accountability Act (HIPAA), Federal Information System Controls Audit Manual (FISCAM), National Institute of …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were … online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% nationally from the first …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityNY Received More From Washington Than It Sent Due to Federal Relief
… they receive in federal spending. New York’s former U.S. Senator Daniel Patrick Moynihan pioneered the concept of this …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefState Agencies Bulletin No. 328
… to the upgraded version must be renamed. While the upgrade is not scheduled until next year, agencies must begin … character. The new query name should not contain any dots or periods. If it does, the query name will not be saved … after 07000 The spaces The special characters & and $ Lowercase characters Renaming Instructions Open PS Query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeSecurity Over Critical Systems
… is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit … DSS) and must complete a self-assessment of its compliance with these standards because it accepts credit card payments … is sufficient to minimize the various risks associated with unauthorized access to systems and data …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… and Attorney General Eric T. Schneiderman announced today the unsealing of an indictment charging Renee Kanas, 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C felony. Kanas is charged in … and Attorney General Eric T Schneiderman announced the unsealing of an indictment charging Renee Kanas with …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… - pdf ] Audit Objective Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation … (Board) adhered to its bylaws. Audit Results Collections and disbursements were generally in accordance with the sewer …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andOversight of Contract Expenditures of Palladia, Inc.
… families through alcohol and drug prevention treatment. In 2014, OASAS entered into a five-year $45.6 million … with OASAS. These 10 programs served 603 individuals in the fields of residential treatment, outpatient treatment, and scattered-site housing. In December 2014, Palladia merged with and began operating …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsHealth, Safety, and Accessibility in District 75 Schools
… About the Program The DOE, the nation’s largest public school system, serves 1.1 million students at its more than … services through DOE’s District 75 – a special citywide school district that provides highly specialized … schools receive their services in individual school buildings or in special classes co-located with another …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsXIII.4 Overview – XIII. Employee Expense Reimbursement
… charges, even if the employee has not incurred any out-of-pocket expenses. In addition to the guidance contained in … section, State officers and employees that travel as part of their official duties should refer to: Chapter XIV, … Information Regarding T-Cards, P-Cards, and NET-Cards of this Guide to ensure compliance with the New York State …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewFull- and Part-Time Service Credit – Article 14 Benefits
… of New York State’s annual minimum wage for your full career in public service. “Full-time” is defined by your …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditGeneric PINs
The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfAudit Services U.S., LLC (Contract No. C001149)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Audit Services U.S., LLC. New York State Comptroller's Contract Number C001149.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contracts-c001149.pdfMonthly Transaction Report - November 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/november-2025.pdfOswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfMonthly Transaction Report - December 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/december-2025.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdf