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How is an audit scheduled?
… Most of our audits of local governments are the result of a … analysis of financial and demographic information on file with our office and elsewhere, information gained during … correspondence and other contacts we may have had with local officials, state and federal agencies, citizens …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledDiNapoli: State's Cash Position is Strong
… State tax collections through the first five months of the state fiscal year were $26.9 … fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… The Albany Times Union today, urging the state Legislature to act on his proposal to create an optional investment pool … an unfunded liability, because there is no money being set aside now to cover these future costs. New York’s state … costs over the long term. There would be no limit on how much or how little a government can deposit into the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… revenue, inclusive of $2 billion in federal matching funds for SAS Phase 2. The MTA must work with its federal … plan and update its agreements on SAS to retain matching funds with a future revenue source. The MTA has fortunately …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingAccess to Preschool Special Education Services
… is effectively overseeing preschool special education in compliance with all applicable laws and regulations to … the Program One of the most critical periods of growth in a child’s development occurs during the first 5 years of … As of October 5, 2022, SED reported 40,846 children in the State were receiving preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… that can improve as ridership returns, a new report from State Comptroller Thomas P. DiNapoli shows. “The LIRR has … on time, or not delayed. However, delays in 2023 increased by 96 percent compared to 2022 as service increased 34% and … 11% from 2019. More than 93% of the problems were caused by mechanical problems or infrastructure maintenance issues. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… legislation enabling the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. … submit a claim for abandoned property of $250 or less that can be validated. The legislation (A.10219/S.9410) was … lost money even faster while still ensuring the funds get back into the hands of their rightful owners. “I want to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES … resources. For the State, there are penalties imposed by Article XI-B of the State Finance Law that provides for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and administrative requirements for … the SFS is the primary source of information relating to the status of federal grant funds. The federal award and … contained in the state’s accounting system are essential to assure that information provided to the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsIT Asset Management (2022-MS-2)
audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/it-asset-management-2022-ms-2.pdfInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfArea #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … procedures and their roles and responsibilities related to IT security. While the IT policies provide guidance to computer users as to what the governing board expects them …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessOversight of Information Technology Consultants and Contract Staffing (2018-S-38) 90-day response
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38-response.pdfInformation Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-technology-governance.pdfOversight of Information Technology Consultants and Contract Staffing (2018-S-38)
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38.pdfDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap than three years before, according to a … York's per capita deficit of $2,070. New Mexico fared the best, with a per capita surplus of almost $9,700. Individual …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backIT Asset Management (2022-MS-2)
… , Gloversville Enlarged School District [pdf] , Kings Park Central School District [pdf] , Lewiston-Porter Central … Manhasset Union Free School District [pdf] , Mechanicville City School District [pdf] , Newfield Central School District [pdf] , Norwich City School District [pdf] , Parishville-Hopkinton Central …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2DiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… Program, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “The In-State Program has … of New York businesses add and retain thousands of jobs and grow while achieving solid returns for the … within sectors ranging from software and manufacturing to healthcare and renewable energy generation. We are proud to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesDiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… ConAgra has sent a strong signal to its suppliers and the market at large that destroying tropical rainforests for palm … withhold their free, prior and informed consent to all new development or operations on lands to which they hold legal, … The Fund held 1,509,960 shares of ConAgra with a market value of $49,929,566 as of July 25. …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers money by making sure it gets the drug rebates that it is entitled to under federal regulations, according to an audit by State … all the necessary information required for rebates it is due. In its response to the audit, DOH stated that it is …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebates