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Access Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by ED Children Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 and certain expenses … and $3,428 in consulting and legal fees that did not meet reimbursement requirements. Key Recommendations To SED: … on Little Meadows’ CFRs and to Little Meadows’ tuition reimbursement rates, as warranted. Remind Little Meadows …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Positive …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR … whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide … Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mUnified Court System Bulletin No. UCS-195
… Purpose To provide information to UCS regarding the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court System. Affected Employees Judges in the Unified Court … To provide information to UCS regarding the end of calendar year 2013 Pay Period 20C processing for judges in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesOpinion 88-35
… contained in the record establish that, rather than a group of physical articles of electronic hardware, HESC …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2003-6
… issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… -- Compensation (salary exclusive of fringe benefits for purposes of village budget hearing) WORDS AND PHRASES -- … §5-508: The compensation proposed to be paid to members of a village board of trustees which must be published in the … the phrases "compensation" and "wages and salaries", but does not define these terms (see, e.g., Village Law, §5-500). …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2010-1
… Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND … park trust moneys to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE … the dedication of park land constitutes an unauthorized "tax" or an "illegal taking." …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1State Agencies Bulletin No. 1168
… All users of PayServ and PS Query Effective Date(s) July 2, 2012 Background On July 2, 2012, the New York State … Actions The minimum supported Internet Explorer (IE) browser version is IE7. Users that have an earlier version of … signing into PS Query or PayServ. To clear browser cache (for Internet Explorer v7 and higher only) : Close any open …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservOpinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … government. Based on this pre-emption, we concluded that a post-1953 local law which provides for an award to a bidder …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-4
… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … may expend foreign fire insurance tax moneys to provide a death benefit to a member of the Association upon the death … may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-97-4IX.12.H Key CMIA Documents – IX. Federal Grants
… implementation agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and … coverage implementation agreement interest calculations are keyed to a states fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… includes the Procurement, Travel, Non-Employee Travel (NET), and Fuel cards. Process and Document Preparation: For …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsProcurement; Technical Cleanup Proposal
… - The purpose of this proposed legislation is to increase the transparency, accountability, efficiency and flexibility of the procurement process and to make technical corrections and clarifications relating to certain procurements. Memo Bill Text Status … The purpose of this proposed legislation is to increase the transparency accountability efficiency and …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalOversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is … To determine whether the Department of Health is providing effective oversight of the States …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) … the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses claimed … To determine whether the costs reported by Manual Therapy Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the … To determine if the Division of Homeland Security and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grants