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Opinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … operation to private parties ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Best Practices – Information Technology Contingency Planning
… procedures. It should include the frequency and scope of backups, the location of stored backup data, the specific method for backing up and … to the process (e.g., file-naming conventions, method of transporting data offsite). The policy should also address …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Management of Cash and Investments
… Our audit scope period was January 1, 2008 through March 31, 2011. Background The Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsVI.2.C Budget Journal Transactions – VI. Budgets
… Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted … purpose. Budget Journals are used by: State Agencies to establish/maintain budgetary control records for the … denied by either DOB or OSC. OSC BSAO Budgets and Spending to establish/maintain the required budgetary control records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsThe Increasing Threat of Identity Theft
… The era of COVID-19 has brought enormous suffering and persistent uncertainty to New Yorkers. Adding to both the … consumer advocates offer a number of other recommendations for individuals, which are detailed in this report. As policy … for benefits. 16 Even Erie County’s top prosecutor, District Attorney John Flynn, reported receiving notice that …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local … offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… or minimize the threat it brought to our doorstep. We also mark this day, not just to pay tribute to those who put their …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolImplementation of Train Service to Grand Central Madison
… train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed passenger concerns in General Order #202 effective September 5, 2023. This audit … including LIRR. As the busiest commuter railroad in North America, LIRR reported carrying an average of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonNew NY Broadband Program (Follow-Up)
… Objective To determine the extent of implementation of the three … and job creation, and increasingly an essential part of how we conduct everyday life. Across all industries, broadband has reimagined how we provide education and health care, manage energy, and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followMembership and Enrollment – Membership and Enrollment
The benefits of NYSLRS membership can provide your employees financial security in retirement Its important to understand how membership and enrollment works
https://www.osc.ny.gov/retirement/employers/membership-enrollmentSusquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether District officials established information technology (IT) controls over user access to protect against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/susquehanna-valley-2020-95.pdfSelected Aspects of the Migrant Education Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant … Department did not complete federally required documents in a timely manner; and a significant portion of the Migrant … Department officials have made significant progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followTown of Queensbury - Information Technology (2018M-224)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Implement strong …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224XII.8.C Payment Intercepts – XII. Expenditures
… the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset … This section provides Business Units with guidance on how to request OSC to intercept a payment from a Business … identified by the Business Unit, as well as instruction on how to proceed. If you have questions regarding payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsXIX.1 Overview – XIX. Project Costing (PCIP)
… Projects are established in SFS to serve a multitude of business processes for State Agencies including facilitating billing to the Federal Government, tracking capital spending cost and … Phase 1 (EE1) project enabled the use of the Project ID to represent the project and the Project Costing module to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewOpinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Military Service Credit
… Military Service Credit Unit 110 State Street Albany, NY 12244-0001 You’ll receive an acknowledgement letter once …
https://www.osc.ny.gov/retirement/members/military-service-creditTax Check-Off Technical Amendment
… Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and General Government Article …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentOversight of International Offices
… Purpose To determine if Empire State Development (ESD) monitors the … of its international offices and manages payments to foreign representatives to ensure they are made only for …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesTown of Burke – Fiscal Oversight (2016M-277)
… cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse money …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277