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Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … the Board provided adequate oversight of procurement and claim processing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and … 100% 100% Sources: U.S. Census Bureau, American Community Survey, 2019 1-year estimates; OSC analysis Including both … according to the U.S. Census Bureau’s Small Business Pulse Survey, a higher proportion of retail respondents indicated …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of … prior semesters. In addition, 13 of 25 officials said they do not offer online or hybrid courses (courses encompassing both classroom …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesXIV.15 Updating Agency Contacts – XIV. Special Procedures
… Comptroller’s (OSC)Office of Operations (OOO) maintains agency contact information for various audit and operational … Payroll Employee Verification Responsible for all incoming employment verification questions regarding loans or housing …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsDiNapoli: Former Riverside Treasurer Embezzles $80K
… a municipality’s finances with little to no oversight. I would like to thank the State Police and Steuben County … make purchases, pay bills, write checks and collect and deposit moneys with no board oversight. This system created … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… security payments from her deceased mother-in-law’s bank account, State Comptroller Thomas P. DiNapoli, U.S. Attorney … $450,000 in retirement benefits from the deceased’s bank account. Her selfish actions were criminal, and this sentence … As her caretaker, she had access to Minnie Smith’s bank account. After her mother-in-law died, Sandra Smith kept the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysState Comptroller DiNapoli Releases Municipal Audits
… In addition, the town has accumulated excessive funds in the general town-wide fund. The board has not …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1835
… record or who have an active direct deposit record with no balance row may be affected. Background Due to the Governor’s … for 50% each, the employee will receive $75.00 in each account and a paper check for $0.01. With a Balance Row: If … this employee’s direct deposit is set up in PayServ as one account for 50% and one balance account, the employee will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksFishers Island Union Free School District – Website Transparency (2023M-28)
… External audit reports and corrective action plans (CAPs), Proposed and final annual budgets, Schedule of reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Lansing – Information Technology (2022M-66)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated confidentially to Town officials, we found: The Town had seven unneeded … findings and recommendations and indicated they planned to take corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Overview – Travel and Conference Expense Management
… policy, specifically designed for your operations, is the foundation for establishing effective control over … and conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that you … in Appendix B . … One of the purposes of this guide is to provide you with an overview of key elements that you …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Cayuga …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyMasonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief … today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingThe Increasing Threat of Identity Theft
… years to address identity theft, which is punishable by up to seven years in prison, and to require that … assuming the identity of another person to obtain goods, money, property, services or credit or to commit another … in the law (e.g., to the U.S. Census Bureau, pursuant to a search warrant or a court-ordered subpoena, or for inclusion …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
Determine whether Town officials purchased goods and services economically and determine whether the Supervisor safeguarded cash
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111State Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised … be submitted each calendar year or as changes occur. This bulletin supersedes Payroll Bulletin 460 issued on February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligations