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Cybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfProperty Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfSelected Management and Operations Practices (2020-S-38) 180-Day Response
To determine whether the New York Power Authority’s electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs could be achieved; and whether it's EVolve NY program met its initial goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38-response.pdfOpen Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdf2024 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2024-corporate-governance-stewardship-report.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-stewardship-priorities.pdfAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 1354
… following link is where agencies will be able to view the updated layouts as well as any future documentation related … Agencies should work with their Information Technology staff to make the necessary changes to their internal systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 99-12
… extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in connection … may determine to spread the cost of all existing and future debt of the district over the entire district, … district and its extensions may be charged to the entire area of the districts and extensions. Similarly, you inquire …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-11
… properly addressed postpaid wrapper and is deposited in a post office or official depositary under the exclusive care and custody of the United States Post Office, the payment, upon delivery, is deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 92-19
… traffic regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating … 1640 of the Vehicle and Traffic Law is an analogous statute authorizing cities and villages to regulate traffic … speed limits, subject to the limitations described in the statute, on private roads within subdivisions if such roads …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of … the counsel for MVAIC represents the appellant on behalf of MVAIC but the corp itself is not named as a party or …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96-16
… IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A … Town Law, §198 or a local law, use the proceeds from the sale to the county of all the property and facilities of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … warranted Medicaid payment. This included $712,250 for 19,031 fee-for-service claims and $327,154 for 5,664 encounter claims … made in our initial audit report Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedState Agencies Bulletin No. 778
… Purpose To advise agencies that the use of fixed amounts or … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … IT-2104 that has been submitted by an employee. According to Internal Revenue Service Publication 505 (Tax Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingState Agencies Bulletin No. 693
… address on all Direct Deposit Advice statements no longer will be the Office of the State Comptroller name and address. The return address will be the employee’s agency name and payroll office … The employee’s agency name and payroll office address will now be printed on all Direct Deposit Advice statements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsOpinion 88-54
… on the thirty-first day of December of the next succeeding calendar year." Thus, once the town board's resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured … District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling $263,023. The claims … auditor did not properly audit and approve 74 percent of the claims we reviewed before they were paid: 37 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m