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Open 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.pdf

Opinion 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-99-12

Opinion 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-92-19

Questionable 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-selected

State 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-withholding

State 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-statements

Lyndonville 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

Opinion 94-33

… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a … and actually performing service" in the protection of life and property from fire and other emergency (see General …

https://www.osc.ny.gov/legal-opinions/opinion-94-33

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… that received financial benefits. Key Findings For the 10 projects we reviewed the Board appropriately evaluated the … not verify the number of current employees for six of the 10 proposed projects we reviewed before approval or verify actual employment results for one of the 10 projects after approval. Obtain sufficient capital …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Dryden Central School District – Information Technology (2020M-106)

… IT asset inventory records or enter into adequate written contracts with all IT service providers. In 2018, the … for necessity and appropriateness, and adequate written contracts are entered into with all IT service providers. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget

… New York State Comptroller Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s improved revenue … $6.5 billion — if not more — in federal relief, which the New York delegation is working towards, this could result …

https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budget

Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)

… the period July 1, 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several … the hamlets of Mastic, Moriches, and Shirley. The Library is governed by a five-member Board of Trustees. The …

https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166

Information Technology Contingency Planning – Information Technology Contingency Planning

The goal of IT contingency planning is to enable a computer system andor electronic data to be recovered as quickly and effectively as possible following an unplanned disruption

https://www.osc.ny.gov/local-government/publications/it-contingency-planning

Belfast Central School District – Reserve Funds (2021M-135)

… officials: Did not adopt an adequate written reserve fund policy. Did not use the debt reserve, with a balance of … Adopt a more comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135

Dual Employment

… Purpose To determine whether Office of Children and Family Services (OCFS) employees who are also … is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired … partnerships; and funds and provides quality services. As of May 1, 2012, OCFS had 3,194 employees. OCFS requires its …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1

Dual Employment

… certain employees to file for approval for outside employment. Such employment may not interfere with the employee's job … one shift and the beginning of the next, and charging sick leave at one job while actually working at another. OMH's …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0

XIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)

… to a Contract Line using the Project Guide JAA-PPM101-040 Update Status using the Project Guide JAA-PPM101-041 Update Activity using the Project Guide JAA-PPM101-042 Update Budget Controls using the Project Guide JAA-PPM101-043 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guide

Farmland Protection Program

… Farms play a vital role in the State’s economy and food security. With nearly 7 million acres, farmland composes over … to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more … Specifically, AGM allocates funding to the New York City (NYC) Region although it is ineligible to apply for grants and …

https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program