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Software Management (2015-MR-3)
… audit was to assess software management and website, web application and supporting server vulnerabilities for the period September 1, 2013 through April 30, 2015. … have several software applications and multiple licenses for each. Community colleges need an understanding of the …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWeedsport Central School District – Financial Management (2016M-94)
… for the District’s needs. Key Recommendations Continue to reduce the District’s reliance on non-recurring revenues, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCollege of Nanoscale Science and Engineering – Network Security Controls
… risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 2194
… responding to employee garnishment information requests in the Payroll Deductions: Best Practices & Valuable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsHammondsport Central School District – Multiyear Planning (2024M-54)
… years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. … or annual contributions for each reserve; gains or losses on the sale of investments or detail the total interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared … could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Continuity of Operations Planning
… of State agencies’ continuity of operations planning for major unexpected events. Our audit scope included the … Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New … which each State agency is required to have in place for each of its facilities, and has developed a series of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningExamination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings … to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As reported in 2015-BSE1-04, according to the State’s travel rules and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesOpinion 90-50
… (approval of Department of Transportation contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE … funds. This is in reply to your inquiry regarding the legal requirements municipalities must satisfy when the New … Law, what the Comptroller should receive to satisfy the legal requirements of this provision of the Highway Law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-50IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… classes of expenditures have been developed for use by all State agencies and public authorities that transact in …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139State Comptroller DiNapoli Releases State Audits
… did not follow state Department of Transportation (DOT) requirements for classifying, reporting and repairing … followed its own methods and did not always comply with DOT’s requirement for an annual interim inspection if the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… “Even under such circumstances, state agencies should keep watch over the public’s money and, in this case, DMNA should …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… for information on how the company will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State … an annual assessment of the impact on its business of public climate change policies, including how lower demand …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeSelected Aspects of Accommodations for Passengers With Disabilities
… of time. Any new construction or alteration of an existing station after October 1991 was also subject to this … indicating where the closest handicapped-accessible PATH station is located. PANYNJ’s website did not follow DOJ’s … the PABT, so that they are wheelchair accessible. If the station cannot be made wheelchair accessible, the reasons …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli Expands State Pension Fund's In-State Investment Program
… announced the creation of the $200 million New York Credit Small Business Investment Company (SBIC) Fund to provide … million. Capital for the program is leveraged by the U.S. Small Business Administration. New York’s state pension fund … equity (In-State Private Equity Investment Program) and small business loans (New York Business Development …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… with five portfolio companies during the 2024 proxy season and added $2 billion to the MSCI World ex-USA Climate Change Index strategy, State Comptroller Thomas P. DiNapoli … The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs Inc. to set greenhouse gas …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesMonitoring of Homeless Data
… data to best address the needs of those experiencing or at risk of homelessness. The audit covered the period from … populations. In New York, 24 federally funded regional or local planning bodies—Continuums of Care (CoCs)—coordinate … systems but are not required to share this data with OTDA or provide open access to the Local Districts that submit …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-data