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Opinion 2007-5
… of the cost of (1) the "construction, reconstruction or acquisition" of a specific or type of "capital improvement," or (2) the acquisition of a specific item or type of “equipment” … surveys relative thereto," as well as the contemporaneous acquisition of related "furnishings, equipment, machinery or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… costs plus professional services, materials, labor and site preparation. Buildings include any roofed structure used … touch-up plastering, replacement of carpet, tile, or panel sections; sink and fixture refinishing, etc. Exterior … and historic treasures, etc. that are purchased for public exhibition, research or education. 60720 Books/Media …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVI.1.A Budgetary Chartstrings – VI. Budgets
… a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” … considered a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able … Bill Copy level or Sub Program values are not duplicated under a common Statewide Concept Major Program, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsII.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and … fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationConclusion – 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/conclusionDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… The state Office for People With Developmental Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of incidents of abuse and neglect in … The state Office for People With Developmental Disabilities is not ensuring parents and guardians are properly notified of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawTitle IV-E Foster Care – Federal Funding and New York
… (see the Office of Child and Family Services eligibility manual for details). Funds to New York City The City’s latest … in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … in funding. FIGURE 1 – Title IV-E Funds by Function FY 2026 Preliminary Budget (in millions) ACS FY 2025 FY 2026 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… permitting of certain renewable energy facilities from the Public Service Commission to the Department of State and sets … Land-based and offshore wind Hydroelectric Geothermal electric Geothermal ground source heat Tidal energy Wave … per kilowatt hour, New York State’s average residential electric rate was ninth in the nation. At 15.85 cents per …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureSecurity Over Critical Systems (Follow-Up)
… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAddiction Support Services During Emergencies (Follow-Up)
… included in our initial audit report, Addiction Support Services During Emergencies ( 2021-S-35 ). About the … providers to help ensure they’re able to deliver addiction support services during emergency situations. The audit found … service disruptions and continue to deliver addiction support services. Additionally, OASAS needs to improve its …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followAccessibility for People With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the three … across 11 regions. As part of its mission, Parks works to provide universal access to safe and enjoyable recreational and informational … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followNew NY Broadband Program (Follow-Up)
… about 16% of total retail sales. The pandemic exposed that high-speed broadband remains unavailable or too costly for many … was designed to ensure that every New Yorker had access to high-speed broadband. The Program included $500 million in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followSelected Management and Operations Practices (Follow-Up)
… officials stated that they started projects related to electric vehicle (EV) charging as early as 2011. During the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followState Agencies Bulletin No. 2166
… change per day to each address type. These changes will load to PayServ nightly, with the exception of changes made on a Confirm day. These changes will load on the following days nightly batch schedule in order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateLocal Government Ethics
… governments in a number of ways including, but not limited to, prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative have an interest and expanding the issues required to be addressed in local codes of ethics to include nepotism. …
https://www.osc.ny.gov/legislation/local-government-ethicsProcurement; Technical Cleanup Proposal
… Session 2015-2016: Vetoed on December 11, 2015 – Veto Memo 303 – A.7513-B (Peoples-Stokes) / S.5713-A (DeFrancisco) … and clarifications relating to certain procurements. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… tons were recycled; 7.5 million tons were exported for disposal; and 3.3 million tons were incinerated. Energy In … and solar (50 GWh). Fossil generation includes gas and oil (49,079 GWh), gas (10,387 GWh), and oil (154 GWh). According to the U.S. Energy Information …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureLehman College – Controls Over Bank Accounts (Follow-Up)
… the implementation of the 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-follow