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Compliance With Executive Order 95 (Open Data)

… Objectives To determine whether the Office of General Services (OGS) is complying with Executive Order 95 (EO 95), including … providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO … To determine whether the Office of General Services is complying with Executive …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data

Henry Johnson Charter School – Financial Operations (2014M-214)

… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit … of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Security Over Critical Systems

… River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 … RiverBlack River Regulating Districts District critical systems is sufficient to minimize the various risks …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systems

State Comptroller DiNapoli Releases State Audits

… with the Reimbursable Cost Manual (2016-S-23) Bornhava, a not-for-profit organization located in Buffalo offers a range of preschool special education … a different quarter and 39 payments (33 percent) totaling $1.06 million were reported in fiscal years other than when …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-audits

CUNY Bulletin No. CU-345

… providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency Compliance with … should be treated as an independent contractor or an employee. Effective Date(s) Immediately Background In … OSC Actions OSC has created a new Bargaining Unit, Benefit Program and Earnings Program in order to pay and withhold …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providing

Becoming Eligible for a Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 under Article 14B Sections 551 552 553 Becoming Eligible for a Benefit …

https://www.osc.ny.gov/retirement/publications/1841/becoming-eligible-benefit

Becoming Eligible for a Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 Becoming Eligible for a Benefit …

https://www.osc.ny.gov/retirement/publications/1840/becoming-eligible-benefit

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… of interest. Not all payments to the chief executive officer or payments of $10,000 or more contained signatures of the chief executive officer and the Board Chairperson, as required by School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers

… including the elimination of the more than $67 billion in state and local tax deductions reported by New Yorkers on … been part of the federal income tax since its inception in 1913, would be eliminated. This could significantly impact … New Yorkers because: New Yorkers reported $47.3 billion in itemized deductions for income taxes and $20.2 billion for …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayers

DiNapoli: State Tax Revenues Down $3 Billion

… same period in the previous fiscal year, according to the monthly State Cash Report released today by New York State … same period in the previous fiscal year according to the monthly State Cash Report released today by New York State …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billion

Area #10 – Firewalls and Intrusion Detection – Information Technology Governance

… and designing firewall rules that effectively address a local government’s or school’s needs are critical to … potential resource issues can be identified and addressed before components become overwhelmed. Logs and alerts that … or school have comprehensive written procedures for reporting security violations or suspected violations to the …

https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection

Cost-Saving Ideas: Managing Workers' Compensation Costs

… If you purchase a policy from a vendor, your chief fiscal officer or other appropriate official should review your bill … employees safe. Many private sector entities manage their safety programs aggressively in order to save money. Your … firm can help you develop policies and procedures to make safety and accident prevention a top priority for your local …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs

Opinion 97-5

… ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-97-5

Opinion 94-20

… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … bonds to pay for "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year. You ask … all or part of any "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year, or to …

https://www.osc.ny.gov/legal-opinions/opinion-94-20

New York’s Economy and Finances in the COVID-19 Era

… The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … the Executive Budget Financial Plan are discussed in the New York State Budget and Spending section of this … cash report . As of December 31, the State’s General Fund balance was $16.6 billion, $2 billion higher than DOB’s …

https://www.osc.ny.gov/reports/covid-19-january-21-2021

South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)

… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025m

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