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Open Educational Resources (2023-N-4)

To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdf

Cybersecurity Month Cybersecurity Foundations

Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr

https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdf

Maximizing Incentives for Individuals With Disabilities (2021-S-26)

To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26.pdf

Compliance With Executive Order 95 (Open Data) (2019-S-65) 180-Day Response

To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and useful.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s65-response.pdf

Oversight of the Practice of Funeral Directing (2022-S-47) 180-Day Response - DOH

To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-22s47-doh-response.pdf

Opinion 2000 - 13

… the first volunteer fire company is terminated (see 1987 Atty Gen Opn No. I87-40, p 1077). There is no indication in …

https://www.osc.ny.gov/legal-opinions/opinion-2000-13

Town of Danby – Audit Follow-Up (2022M-8-F)

… fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of …

https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-f

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)

To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdf

Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark

… New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clark

DiNapoli Releases Lower Manhattan Economic Snapshot

… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …

https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshot

New York State Debt

… plays an essential role in government, providing funds to build schools, hospitals, highways and mass transit. Misused, … plays an essential role in government providing funds to build schools hospitals highways and mass transit Misused …

https://www.osc.ny.gov/debt

DiNapoli: Regional Land Banks Fighting Urban Blight

… increased operating revenue such as tax collections or profits from sales to make up the difference. For a copy of …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blight

Opinion 2005-6

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school …

https://www.osc.ny.gov/legal-opinions/opinion-2005-6

Opinion 92-28

… on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public … LIBRARIES -- Finances (issuance and payment of proceeds of tax anticipation notes); (payment of interest on tax anticipation notes) -- Investments (interest earned on) …

https://www.osc.ny.gov/legal-opinions/opinion-92-28

Conclusion – Travel and Conference Expense Management

… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion

State Agencies Bulletin No. 2166

… as make changes to their Payroll Options, which determine where pay statements and correspondence such as their annual W-2 statement is mailed. Employees can make one change per day to each address type. These … Address ) for employee use which can be found in the Get Help section of the NYSPO webpage . Additionally, OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-update

Placement Agent Ban

… Signed into law on August 21, 2018 as Chapter 203 of the Laws of 2018 – A.3137 (Abbate) / S.4761 (Golden) – Codifies the current OSC policy which bans the use of placement agents, paid intermediaries … Codifies the current OSC policy which bans the use of placement agents paid intermediaries …

https://www.osc.ny.gov/legislation/placement-agent-ban

Local Government Ethics

… the current conflict of interest and ethics laws covering local governments in a number of ways including, but not … and expanding the issues required to be addressed in local codes of ethics to include nepotism. Memo Bill Text … the current conflict of interest and ethics laws covering local governments in a number of ways including but not …

https://www.osc.ny.gov/legislation/local-government-ethics