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Rensselaer County – County Bridge Maintenance (S9-13-6)
… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6South Seneca Central School District – Online Banking (2021M-164)
… [ read complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Assessment and Collection of Selected Fees and Penalties
… revenue: boiler inspections, public work enforcement and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 … 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOpinion 91-29
… the association's authority to receive such moneys or the dissolution of the association. The treasurer of the … or indigent volunteer firefighters and their families. The dissolution of the association, either by the State … act which created the association or through voluntary dissolution proceedings (see Not-For-Profit Corporation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-37
… the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): … village real property. You ask whether the village may sell the property at private sale and, if so, whether it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues … to the Act’s amendments to the Public Health Law (PHL), a Patient Safety Center (PSC) was established within the … of Health (Department) for the purpose of maximizing patient safety, reducing medical errors, and improving …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and major public authorities during the third quarter of 2015. The proposed new issuances total approximately $1.65 … in the third quarter compare to past planned new issuances of approximately $4.95 billion during the second quarter of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway Authority (Authority) has … and how effective it has been in reducing overall costs. The audit covers the period January 1, 2012 through January … To determine what cost containment initiatives the New York State Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesControls Over and Revenues From .nyc Generic Top-Level Domains
… entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, … domain sales, click-thru fees, advertising sales, and other promotions. The mission of the .nyc gTLD program is to … reports. Does not adequately monitor domain names for words considered to be indecent that were disallowed by the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsXI.12.B Contract Assignments – XI. Procurement and Contract Management
This section outlines the procedures to be followed by a State agency to execute the transfer of the rights obligations and liabilities under a contract to an individual or organization other than the original contracting party having such rights obligations and liabilities
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli: Cyberattack Complaints in New York Rise 53%
… in 2016 to 25,112 in 2022, according to the FBI. The number of attacks targeting critical infrastructure in New … and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and California … through ransomware and data breaches in New York were Healthcare and Public Health (9) and Financial Services (8). …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentCity of Yonkers – Budget Review (B6-14-13)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) … must also elect a pension payment option for the payment of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementThurston Fire Company – Board Oversight (2016M-429)
… The purpose of our audit was to determine whether the Board ensured that financial activity was properly recorded … in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … Thurston Fire Company Board Oversight 2016M429 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100