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Cyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64) 180-Day Response
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64-response.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfSafety at Stations (Follow-Up)
… two recommendations included in our initial report, Safety at Stations (Report 2016-S-91 ). About the Program Staten … miles) from St. George Terminal to the southern terminal at Tottenville. Riders can connect with New York City Transit system buses at many of SIR’s 21 stations or to the Staten Island Ferry. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followDiNapoli Releases Review of Executive Budget
… the pandemic. The duration of the Omicron variant and the potential rise of new ones could prolong restrictions, … oversight and accountability, including $1.6 billion in capital grants. The budget also eliminates the Comptroller’s … value as formal, statutorily restricted reserves. Capital Plan and State Debt The proposed $92 billion, …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… taxpayer money will not get away with it,” said DiNapoli. “My office is working hard every day to expose public … County Sheriff’s Department for working closely with my staff as we continue our audit and investigation into the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsOpinion 88-41
… purchase instructional equipment to be used by a private, non-profit organization in presenting fire prevention programs to … St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal Corporations, §10.39). However, it is also well settled that, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire … consists of five elected members. The District’s general fund budget totaled $127,000 for the 2013 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264State Agencies Bulletin No. 1213
… reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight … Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee … by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile effective from January 1, 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsChautauqua Lake Central School District – Procurement (2024M-3)
… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured … Determine whether Chautauqua Lake Central School District District officials procured fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3About This Publication – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationState Agencies Bulletin No. 1198
… the AI processing for the above types of transactions (i.e., New Hire Transactions and Rehire, Concurrent Hire and … who submit New Hire transactions via Automated Interface can submit any value in the Emplid field (e.g., SSN can be … assigned during the pre-scrub process and the value will replace the ‘temporary id’ and will be returned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyPreferred Source Contracting (Follow-Up)
… of the five recommendations included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred … of the five recommendations included in our initial audit report Preferred Source Contracting Report 2014S77 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOpinion 95-24
… -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use of State aid); … inhabitants which receives State aid on behalf of the city school district on account of a school building project for … for the payment of debt service to the extent that the aid is not applied directly to pay for the project or to retire …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit … "... with a membership corporation or other voluntary non-profit corporation or association." Since the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9NY-Sun Incentive Program (Follow-Up)
… Program (Report 2015-S-91 ). Background The New York State Energy Research and Development Authority (Authority) is … that 50 percent of New York's electricity come from renewable energy sources such as solar and wind by 2030. … of investment; ensuring the NY-Sun projects are increasing renewable energy in New York’s power system; and properly …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followDiNapoli Releases State Cash Report
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the … General Fund balance totaled $11.1 billion at the end of June, almost $1.9 billion higher than projected. “Tax … this positive trend will continue in the months ahead.” June tax receipts were $606 million higher than projections …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… charged in July with grand larceny in the third degree, a class D felony, by the State Police and Oswego County … in excess of what was authorized for his personal vehicle using company funds. DiNapoli said this theft went …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chief