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City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded … City officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Haverstraw - Information Technology (2019M-125)
… accessed nonbusiness websites although it is prohibited by Town policy. Officials did not adopt a data …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no … appropriation made as an advance shall be made available for expenditure until a written repayment agreement is … the State Finance Law, Repayment Agreements are not needed for Capital Appropriations or bond fund reimbursable Loans or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesHudson City School District – Information Technology (2020M-157)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether … safeguarded for the period January 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the audit report released in October 2018. Background The Village of Ballston Spa is …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followEnhanced Reporting – Enhanced Reporting
… … A complete guide to enhanced reporting It explains all the important features that you use to report …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingContract #C001203 – Senior Java Architect
… to Questions Candidate Submission Sheet (“CSS”) , in MS Word format. Note: documents will be posted in Adobe Acrobat … reader, available through this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC is …
https://www.osc.ny.gov/procurement/contract-c001203Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance … (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. In …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followOversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL oversees … including those that address Program development, registration, promotion, and monitoring. In September 2023, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are … Expense Payee not entitled Check is cancelled, expense report is closed, agency's appropriation is refunded, travel … date of issuance shall be paid into the Abandoned Property Fund. Paid Over Stops A paid over stop check occurs when a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police announced that … caught and brought to justice. I thank District Attorney Paul Czajka and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 with … published report may still not correctly account for ESD’s holdings or their disposal. ESD reported that as of June … stated they established new management of its real estate holdings and said it initiated quarterly meetings regarding …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … veteran's workshop (State Finance Law, §§162[4][a][i]-[iii]). With respect to services, when available in the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Oversight of Drug Disposal
… primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department of Health’s (DOH) Bureau of Narcotic Enforcement. While the DEA and DOH primarily support pharmaceutical collection and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time … of the particular personnel to be present on that day is, in the first instance, to be made at local level, subject … the Friday immediately following Thanksgiving and, if so, what particular support staff is required to report to work …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 96-16
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … district for the construction of a new town hall. This is in response to your letter concerning the proposed sale to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16