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Opinion 97-4
… This opinion represents the views of the Office of the State … upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is not a volunteer or …
https://www.osc.ny.gov/legal-opinions/opinion-97-4III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… through a bulkload transaction interface process. Through this process, an internal agency system electronically … files by the SFS. For additional instruction on this topic, visit the Bulkload Information Center on SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsEmerging Manager Definition and Life Cycle
… stage of emerging manager life cycle. Informed by the 2018 survey, the Fund considers the following guidelines when …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleNursing Home Surveillance
… State regulations and procedures for conducting nursing home surveys and whether survey processes, including the … Complaint surveys investigate issues, and nursing home-reported incidents, that may involve non-compliance with … for severity and urgency to assess whether a nursing home has violated a federal or State regulation. If any …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdfOpinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Prattsburgh Central School District – Financial Management (2020M-108)
… [ read complete report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central … Determine if the Board of Education Board and Prattsburgh Central …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108XI-A.2 Purchase Requisitions – XI-A. Purchasing
… Initiate a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with a General … refer to the New York State Procurement Guidelines . Preferred Source, Centralized Contracts and Discretionary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… “The devastating loss of life in the Rana Plaza garment factory collapse in Bangladesh still reverberates,” …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsCompliance With Payment Card Industry Standards
… degree programs to over a half-million students in a single integrated system. CUNY Central Office is responsible … designed to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and … with the PCI DSS requirements, compliance thereof, and the need to protect credit card data from unauthorized access. We …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… $4.7 million, totaling approximately $14 million during this time frame. Although BOCES has refunded more than $10 … a 2009 audit and recommended that any funds contained in this trust be returned to the general fund and disbursed back …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014. … the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The Company made more than $426,000 in payments for inappropriate and questionable transactions and there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialAccess Controls Over Selected Critical Systems (Follow-Up)
… the Program The Office of Children and Family Services (OCFS) is charged with promoting the safety, permanency, and … OCFS, must follow New York State Information Technology (NYS IT) security policies and standards related to security … or classify the data on those systems, as required by NYS IT policy and standards. Further, the audit team …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followValley Stream Central High School District – Capital Assets (2025M-16)
… report – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 … asset policy indicates that the Assistant Superintendent for Finance and Operations (Assistant Superintendent) is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16CUNY Bulletin No. CU-748
… Purpose The purpose of this bulletin is to notify agencies of health benefit rate changes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… all Exxon board directors at the company’s annual meeting this month. “A corporate board exists as oversight of …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… when work, school, healthcare and commerce went online, and showed that reliable, high-speed internet is … in federal Broadband Equity, Access and Deployment (BEAD) Program funds announced in June 2023, initial federal … Making Strides on Broadband Affordability New NY Broadband Program …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdfSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-syracusecharter.pdf