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Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase invoice and/or asset list …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68XIX.1 Overview – XIX. Project Costing (PCIP)
… Projects are established in SFS to serve a multitude of business processes for State … the project to the grant. This capability was only in place for the agency business units that onboard to use … Improvement Project (“PCIP”), the use of Project Costing in SFS was primarily focused on Federal Grants, impacting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… it vulnerable to misguided, inaccurate or biased outcomes in several programs that can directly impact New Yorkers’ … (OTI) was created by the Mayor’s Executive Order 3 in January 2022, with responsibility for the oversight and governance of AI, which in the previous administration had been under an Algorithm …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsDo Not Call Enforcement Efforts (2017-S-55)
To determine if the Department of State is fully implementing the enforcement and collection provisions of New York’s Do Not Call Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s55.pdfII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum Financial Reporting … Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Law allows consumers to register their mobile and landline phone numbers on a national registry to reduce unsolicited … 2001 law. Initially, New York consumers registered their phone numbers on a statewide registry. Then, in 2003, the … were on the registry. DiNapoli's auditors found the number of Do Not Call complaints by state residents more than …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredContracts for Personal and Miscellaneous Services (Follow-Up)
… the task. Finally, we found that contract personnel are an additional aspect of the work force of the Port Authority, but are not disclosed in the count of personnel necessary to … and one was not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followDo Not Call Enforcement Efforts (Follow-Up)
… of the three recommendations included in our initial audit report, Do Not Call Enforcement Efforts (Report 2017-S-55 ). About the Program The New York State Do …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followGeneral Obligation Bonds - Results of Bond Sale Series 2019B
Uber Technologies business model presents unique circumstances that may give rise to ESG risks.
https://www.osc.ny.gov/files/press/pdf/bond-sale-summary-series-2019b.pdfArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … name of the employee or other user to whom the equipment is assigned, if applicable; the physical location of the … a description of the computer(s) on which the software is installed and any pertinent licensing information. In …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller's NYS Common Retirement Fund Responsibilities
… Independent advice The Comptroller is a diligent fiduciary of the Fund who ensures that investment decisions and practices adhere to the highest levels of ethical conduct and transparency. He seeks the input of a wide range of internal and external advisors, …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… cash needs to come from Washington. As the crisis erupted in New York and across America, we went from the longest expansion in history to an economic freefall in a matter of weeks. Job losses have been swift and massive, …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19What to Report – Legacy Reporting
… members: Report compensation but do not take contributions from salary earned in excess of the Governor’s annual salary. … enhanced reporting guide . Overtime Tiers 1, 2, 3 and 4: All overtime should be reported. Tiers 5 and 6: Only overtime … Sum Recurring Payments Education pay, if paid regularly to all eligible employees Geographic (location pay) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportModel Code of Ethics for Local Governments Frequently Asked Questions
Model Code of Ethics for Local Governments Frequently Asked Questions
https://www.osc.ny.gov/files/local-government/publications/pdf/model-code-of-ethics-faqs.pdfRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… needed to be recovered from the Plans. (Because Plans do not always void claim payments in the Medicaid claims …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamDo Not Call Enforcement Efforts (Follow-Up) (2019-F-48)
To determine the extent of implementation of the three recommendations included in our initial audit report, Do Not Call Enforcement Efforts (Report 2017-S-55).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f48.pdfLaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… exceptions for 49 capital assets purchased for $115,351 (two capital assets, with a purchase price of $4,437, had more …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… investigation by DMV. Auditors also reviewed county property tax parcel data and found an additional 266 potential …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shops