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Complaint Processing (2020-N-9)

To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.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

Record of Activities: Elected and Appointed Officials Webinar Presentation

The purpose of an ROA is to establish an Official’s service credit in NYSLRS. During this training, we will go over what is required on an ROA, as well as walk you through how to complete an ROA utilizing a template, available on the NYSLRS website.

https://www.osc.ny.gov/files/local-government/academy/2022/pdf/roa-presentation-may-22.pdf

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response

To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdf

Village of Shoreham – Board Oversight and Justice Court (2017M-152)

The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward through November 30, 2016.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/shoreham-justice-court-2017-152.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

Technology Transfer Program and Royalty Payments (2019-S-10)

To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdf

President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School

… $771,000 in public funds by falsifying business records for The Gingerbread Learning Center, Inc., a pre-school … 100 students annually, and was required to file yearly CFRs outlining the company’s yearly expenses and costs. The audit was prompted by an …

https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needs

Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… that GOSR Disaster Recovery program funds are: Awarded only to eligible applicants and for eligible properties; and …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

Opinion 92-37

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …

https://www.osc.ny.gov/legal-opinions/opinion-92-37

Oversight of Food Service Establishments

… monitors designated health departments’ oversight of food service establishments to ensure they comply with the State … for overseeing New York State’s more than 90,000 food service establishments (Establishments) and for ensuring that … have a health department; the 21 counties without full-service health departments rely on the Department’s district …

https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishments

IX.8 Federal Grant Refunds – IX. Federal Grants

… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds

Tidal Basin Government Consulting, LLC

… Purpose The objective of our examination was to determine whether payments the Division of Homeland Security and Emergency Services (Division) made … LLC (Tidal Basin) were appropriate pursuant to the terms of the contract. During the examination period of July 1, …

https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llc

DiNapoli: Silencing Excessive NYC Noise a Major Challenge

… Noise complaints to New York City's 311 system rose from … 200,000 to about 384,000 between 2010 and 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report … Noise complaints to New York Citys 311 system rose from …

https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challenge

State Agencies Bulletin No. 2248

… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 and 2024 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-mid

State Agencies Bulletin No. 2250

… the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Command Pay … the April 2023 and 2024 retroactive increases to Location Pay and Location MidHudson pay and the April 2024 retroactive …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-mid

Opinion 89-7

… (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; … board may not pay the members of the board of assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town …

https://www.osc.ny.gov/legal-opinions/opinion-89-7

DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide

… York state renters and homeowners is significant and has only increased over the past decade. Half of renters spend … very little to spend on other essentials. This report only emphasizes the need for more affordable home choices in … housing, jeopardizing the quality of life and future not only of these households, but of the entire state.” Mitchell …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewide