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Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… but those partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships … the best practices for valuation of public assets and make sure taxpayers are not short-changed by an artificially …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedDiNapoli Issues Report on Public-Private Partnerships
… DiNapoli’s recommendations follow the release of a report today examining the benefits and problems that have … detailed procedures for the consideration of P3s to ensure full transparency and accountability; Develop staff expertise … state, focused on reducing costs to taxpayers; and Ensure full transparency and accountability for P3 projects, …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… under-registrations, accounting procedure errors, illegal connections, malfunctioning distribution system controls, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDo Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsControls Over Vehicle Use and Transportation-Related Expenses
… unnecessary repairs. Further, neither the regional repair shop data nor the Contractor data include sufficient detail … controls over recalls, warranties, and oversight of fuel and mileage usage. For example, we identified 137 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesOversight of Information Technology Consultants and Contract Staffing
… monitoring deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our sample … (PCR), including a pricing rate change. The PCR removed Service Level Credits, which eliminated the opportunity to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingTown of Spencer – Disbursements (2025M-35)
… of all claims paid during the audit period. As a result, we identified claims being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the … of all claims paid during the audit period As a result we identified claims being paid without the Boards knowledge …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… achievement gaps, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … achievement gaps according to a report released today by New York State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… Thomas P. DiNapoli highlights the higher education sector’s importance to New York’s local economies and to the state’s overall economic health. The state’s 290 degree-granting, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsState Comptroller DiNapoli Releases Municipal & School Audits
… Funds (Genesee County) District officials did not properly account for all extra-classroom activity (ECA) funds and, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… services – the non-competitive procurement method used to award the custodial services contracts – was in its … – Long Island Rail Road: Selected Aspects of the M9 Rail Car Project Management (2020-S-50) In 2013, LIRR awarded a … of 92 cars by almost three years and over budget by $8.9 million. LIRR also did not assess or collect liquidated …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line … and the Police and Fire Retirement System's (PFRS) rate unchanged, New York State Comptroller Thomas P. DiNapoli … Employer contribution rates for the states pension system in State …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… State Comptroller Thomas P. DiNapoli today announced that Andrew Siwo has joined the New York State Common Retirement … the Fund’s Climate Action Plan. “We are fortunate to have Andrew Siwo’s experience and expertise to help advance the … by keeping it at the forefront of those addressing it. Andrew will be a great asset in sourcing investment …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsMidway Fire District – Claims Auditing (2025M-143)
… Audit Objective Did Midway Fire District (District) Board of Fire Commissioners (Board) properly audit claims? Audit … – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly … Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Sayville Fire District – Claims Audit (2026M-18)
… [read complete report – pdf] Audit Objective Did the Sayville Fire District (District) Board of Commissioners … Period January 1, 2024 – February 28, 2025 Understanding the Audit Area A board of fire commissioners (board) should … that tax dollars are spent properly, efficiently and in the best interests of taxpayers. Auditing claims also helps …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… and help families build wealth. This is how we create real, lasting opportunity – by making sure every community … For too long, our neighborhoods have been locked out of real investment while capital sat on the sidelines. These bills change that by cutting red tape and raising the cap so community banks can do what …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicPlanning
… should have the best understanding of where you are and what you would like your life to be in the future. However, … find this 5 Step Plan for Retirement helpful. But it’s up to you to make it happen. 5 Step Plan for Retirement Step 1: Determine Your …
https://www.osc.ny.gov/retirement/members/planningFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdf