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Compliance With Executive Order 95 (Open Data)
… and recreation, labor, and transportation. EO 95, issued March 11, 2013, established an Open Data Website (Open Data) … Parks has provided a complete catalogue or established a schedule for making the data public, as required by EO 95. … ITS and make publicly available a complete catalogue and schedule of publishable State data for addition to Open Data. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataNewspapers Available for Notice of Unclaimed Funds Publications
… with any other law. Select a county in the map below for a list of newspapers in that area. Any newspaper distributed in … Reporters list of newspapers available for notice of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-unclaimed-funds-publicationsOpinion 92-52
… §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement for the … You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for the joint … and municipalities. The Water Authority of Great Neck North ("Authority") was created by title 8-B of article 5 of …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-60
… §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to oversee … information relative to potential conflicts of interest in connection with an examination into the accounts and … expressed the opinion that the State Comptroller, in connection with an audit of an off-track betting corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of … enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mCenter Moriches Union Free School District – Payroll (2024M-155)
… totaling $100,103 were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfAudit Services U.S., LLC (Contract No. C001149)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Audit Services U.S., LLC. New York State Comptroller's Contract Number C001149.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contracts-c001149.pdfCommunity College Safety Reporting (2015-MS-2)
… audit was to assess community colleges’ compliance with safety reporting requirements established under the Clery Act … Security Report (ASR) disclosing information about college safety policies, procedures and crime statistics. Colleges … Community College Safety Reporting 2015MS2 …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … Volunteer Firefighters' Benefit Law, §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in your organization. (Your User ID and password is intended … To help manage the account you can grant access and delegate authority to other …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District officials did not … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Leaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… 36 members under Article 14B Sections 551 552 553 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1841/leaves-absenceXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Agencies are required to place the New York State Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the signature pages to the contract documents filed with and … Agencies are required to place the New York State Contract number and an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… of computers and other costly information technology (IT) equipment being unaccounted for, and the agency destroys … its operations.” ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the state’s IT services and purchasing and maintaining equipment for …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityState Agencies Bulletin No. 1158
… Purpose To notify agencies of a change in the narrative description for NYSCOPBA Permanent Life Insurance (Code 541). … of NYSCOPBA, OSC will change the pay stub narrative description for Deduction Code 541 from NYSCOPBA Permanent … To notify agencies of a change in the narrative description for NYSCOPBA Permanent Life Insurance Code 541 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1158-change-narrative-description-new-york-state-correctional-officers-andOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Real Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms … whether the New York Power Authority has accounted for all of its real estate holdings determined the need to either …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioMedicaid Program – Overpayments for Medicare Part C Claims
… To determine whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans. The audit covered the period from May 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claims