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Opinion 88-9
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… §202-a, may authorize the replenishment of sand and the installation of a sand-filled geotube at a town-owned beach … may be used to authorize the replenishment of sand and the installation of a sand-filled geotube at a town-owned beach … Town Law 202b authorize the replenishment of sand and the installation of a sandfilled geotube at a townowned beach …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … websites for personal use, such as entertainment, personal finance, email, shopping, travel and other miscellaneous … loss and protecting the School’s IT systems. Although the Director of Technology was responsible for overseeing the …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based … inventories of medications and potentially hazardous medical supplies at School-Based Health Centers,” DiNapoli … said. “We found too many instances of medication and medical supplies that were missing and that has to be …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… critical to New York businesses trying to survive through this public health and economic crisis. We are continuing to … Protection Program is a lifeline for businesses during this unprecedented challenge,” said Patrick J. MacKrell, President and CEO of Pursuit. “This vital financial support will allow us to provide …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionThe Ex-spouse’s Payments – Divorce and Your Benefits
… retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified … payments to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsBroome County – Financial Condition (2013M-224)
… flow. In December 2009, the County incurred a cash flow shortage in the general fund that required the issuance of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsNassau County – Contract Approval Process (2012M-192)
… of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts … January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed by an elected County Executive, and …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The proposed 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4City of Long Beach – Budget Review (B22-7-4)
… revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … condition is susceptible to fiscal stress. The City’s proposed budget includes a tax levy of $53.1 million, which …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Upper Brookville – Justice Court (2013M-160)
… of receipt. The court clerk usually prepares and makes bank deposits only once per month. The Board has not … 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. … City of Middletown Selected Financial Operations and Information Technology 2013M56 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively administering … expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andContact Update Online Help
… for the selected contact is correct, choose Verify. Click OK to verify the selected contact. Modify Contacts If the … longer in the position on record, choose Inactivate. Click OK to inactivate the selected contact. Inactivated contacts …
https://www.osc.ny.gov/contact-update/online-helpIX.7.J Final Reports – IX. Federal Grants
… of the final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAcceptable Time and Attendance Systems – Legacy Reporting
… charged to accruals for vacation and other leave time. For good internal controls, the system should also include the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2003. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4