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Area #8 – Online Banking – Information Technology Governance
… targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted individual (or group of … transfers are initiated and directed to bank accounts in the United States or foreign countries. Despite financial … The tactics used to commit fraud can range dramatically in sophistication and continually evolve over time. Likewise, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… was strong, unfunded programs and the unprecedented influx of asylum seekers poses very real fiscal and operational … and where cuts are likely to impact them.” Given the size of the mayor’s plan to trim costs, the report cautions that … but these favorable fiscal conditions may not last. As of city fiscal year (FY) 2022, approximately 40% of the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the conviction and sentence of Richard L. Cook, III, 58, a resident of Atlanta, GA, for the crime of Grand Larceny in the Third Degree, for stealing … York State Comptroller Thomas P DiNapoli today announced the conviction and sentence of Richard L Cook III 58 a …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseMonitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five … policies and programs. NYSOFA’s overall goal is to improve access to, and availability of, appropriate non-medical support … To assess the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brewster Central School District , General Brown … and the White Plains City School District . “In an era of limited resources and increased accountability, it’s … The board has balanced recent budgets with appropriations of fund balance and reserves while limiting tax increases, …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. AMC also operated other programs, including … approximately 785 students. The New York City Department of Education refers students to AMC and pays for its services … with its own stated policy. For fiscal year 2013-14, some of the supporting information AMC provided to us differed …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualXII.5.D Selecting the Appropriate Location – XII. Expenditures
… Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should … on the default. See Chapter X, Section 4.D – Location of this Guide for additional information about location. … Clearing House (ACH). ACH is the preferred method of payment of NYS. Agencies can view a vendor’s payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… to move budget authority between budgets within a single Business Unit. Each budget entry in the Budget Transfer … the five budget entry types for Budget Transfers within a Business Unit: Apportionment – An apportionment is the … for which the budget bill does not specify 1) a particular business unit and department, such as those under the MSC01 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitVI.2.A Appropriation & Segregation Overview – VI. Budgets
… fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … fiscal year (April 1) and becomes unavailable, except for liabilities already incurred at the close of the State's … incurred continue to be available until the lapse date for that budget pursuant to State Finance Law §40. The Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely reflect the time period … System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… ROCHESTER – Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the guilty plea of Robert Wiesner, the former Security … “E” felony charge of Combination in Restraint of Trade and Competition in violation of General Business Law §§ 340 …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or improper billing, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report analyzed … estimate local governments are losing millions of dollars in revenue due to water loss inaccurate meters or improper …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by $2.8 billion, according to the September State Cash Report released by New York State … in April. However, year-to-date sales tax collections are still 17.2 percent lower than the same period last year. …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsState Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Village of Alden – Ambulance Service Billing and Collection (Erie County) The board did not properly oversee and monitor ambulance billing and collection. Auditors identified charges …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… adopted investment policy or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did … that the assessor granted but were included in the real property service software system with incorrect codes and/or …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsHow to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a … vendors must provide responsibility information (if the contract is valued at $100,000 or more); and … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewState Agencies Bulletin No. 2212
… as soon as possible. If an employee notifies the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the … must continue to submit AC-3197 Direct Deposit Reversal forms, AC-1476 Check Exchange, AC-230 Reversal forms and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCost-Saving Ideas: Reviewing Your Revenue Collection Process
… is the cost per transaction? How convenient is the process for residents? By becoming more efficient, your local … the amount of staff time devoted to clerical duties. This may include use of a locak box. Set up a contract with a … confirmation number and a notice to the taxpayer to print out and retain the confirmation page as a receipt. Enroll in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processShareholders Cheer Lowe's New Green Energy Initiatives
… Common Asset Management had communicated with the company in preparation for a possible shareholder proposal seeking … poses challenges throughout the marketplace and businesses in every sector need to take steps that reduce their … to explore clean energy investments for its stores in addition to its robust energy efficiency program," said …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesTown of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate … Period January 1, 2023 – September 30, 2024 Understanding the Program The Town paid 647 non-payroll disbursements … The Board did not conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35