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Access Controls and Vulnerability Management
… is governed by a board of directors. The Chief Operating Officer (COO) oversees technical services and information systems, including …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently … To determine whether the costs reported by ED Children Center …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… on Little Meadows’ CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the 2 … excessive allocation/compensation expenses related to an independent contractor ($95,864), employees of Little Meadows … did not work the required number of hours per month; $13,795 in non-reimbursable expenses, including $12,626 in …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Objectives To determine whether Homes and Community Renewal (HCR) has established and … To determine whether Homes and Community Renewal has established and maintains …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports … The audit focused primarily on expenses claimed on Positive Beginnings’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2325
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2025 Increase: 03/27/2025 Annual Addl … should utilize Locked Query LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of earnings. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board … financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … Ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From January 1, 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… Thomas P. DiNapoli. The estimated bonuses paid out on Wall Street are higher than the city’s most recent 15.7% … the city exceed its expected revenue from income taxes. “Wall Street’s soaring profits continued to beat expectations … have been cashed in. The estimate does not include stock options or other forms of deferred compensation for which …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… Woodside) with nearly 42% more housing units and Brooklyn (Downtown, Fort Greene) with over 38% more units. While growth … signal a few more years of strong annual growth at or near 0.75%, which is a greater rate of growth than the “City …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallOpinion 88-35
… p 6; 1986 Opns St Comp No. 86-25, p 41; Gerzof v Sweeney , 16 NY2d 256, 264 NYS2d 376). Further, we have concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with its own …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … e.g., Village Law, §5-500). In the absence of a statutory definition, the term "compensation", for municipal law … St Comp No. 79-266-A, p 48 and No. 79-741, p 150). The meaning to be ascribed to the term as used in any particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2005-6
… supra ). In this instance, as an incident to the town’s authority to preserve the public peace, good order and … with a private organization for operation of the town’s program, or for services in connection therewith, so long … supervision and control of the program. November 7, 2005 Stacey M. Romeo, Esq., Attorney for the Town Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 92-50
… (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal … made with significant recycled content; Pacificorp v City of New York , 741 F Supp 481, relative to a pre-1953 … law would also raise constitutional questions under the Commerce, Privileges and Immunities and Equal Protection …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-4
… spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the … of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit to a member …
https://www.osc.ny.gov/legal-opinions/opinion-97-4IX.12.H Key CMIA Documents – IX. Federal Grants
… subject to CMIA, funding techniques the state will use to draw federal funds for each payment type under each covered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… query NY_AP_CASHADV_AUTHORIZED_LIMIT to obtain a complete list of OSC approved advance accounts and other information … : Copy of the March 31st bank statement; Detailed list of “Other” items (including change funds, shortages, … Accounting Operations Attn: Cash Advance Confirmation Mail Drop 9-8 110 State Street Albany, NY 12236 The form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… must ensure the information entered into the Credit Card Supplier’s system is accurate and relevant. This … N number) in the proper format. For any questions, please contact the Bureau of State Expenditures’ Credit Card Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cards