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Cyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdfCyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64) 180-Day Response
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64-response.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfOpinion 2003-1
… et seq .). Under both articles 12 and 12-A, a public hearing is required (Town Law §§193, 209-d). Town Law §202 … in the case of an article 12 district, or the notice of hearing, in the case of an article 12-A district, states that … authorize the town board to charge the extension with a "fair share" of the cost of those facilities that are used by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 89-46
… OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning … whether a person who otherwise qualifies for office, but is not a citizen of the United States, may serve as a member … planning board. The position of town planning board member is a town office (Town Law, §271; 16 Opns St Comp, 1960, p …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 89-17
… You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of … claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is apparent that the voter approval requirements of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 96-8
… §§352[1], 354[8]), to impose monetary liability on the owner of a vehicle for failure to comply with toll collection … preparing and mailing a notice of violation to the vehicle owner alleged to be liable (Public Authorities Law, … substantial services in connection with processing a case. Here, we are informed that a town or village justice, in …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-2
… the district a proportionate amount of the tax refunds it is required to make as a result of court ordered assessment … the district a proportionate amount of the tax refunds it is required to make as a result of court ordered assessment … for the creation of a "public library district" which is coterminous with the village. The special act also …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 98-15
… discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 95-1
… -- Officers and Employees (municipality's responsibility to pay health care costs) INSURANCE -- Health Insurance … (municipality's responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL … §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city urban …
https://www.osc.ny.gov/legal-opinions/opinion-95-1VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… OVERVIEW Interagency billing is a process that allows agencies to bill each other, … Two accounting transactions will be created when the bill is created: A receivable “open item” is created in the SFS Accounts Receivable module; and A … Interagency billing is a process that allows agencies to bill each other settling …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures and related legislative … see Section 2 - Comptroller Approval of Contracts and General Contract Processing of this Chapter for additional … The purpose of this section is to provide general policies and procedures and related legislative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policies