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Town of Hartford – Online Banking and Information Security (2016M-385)
… July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Capital Program Revenue and Expenses (Follow-Up)
… audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background The New York Racing Association, Inc. … Association, Inc.: Capital Program Revenue and Expenses ( 2014-S-54 ) … To determine the extent of implementation of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… Objective To determine the extent of implementation of the two … and 45 Customer Assistance Intercoms (CAIs) – intended for customer use in emergencies and for information. SIR’s … such as CCTV cameras, CAIs, monitors, and Digital Video Recorders (DVRs). The CCTV system is not publicly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it belongs to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Objective To determine the extent of implementation of the four … aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT), and Class III tribe/nation …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followBusiness Partners
… of the Comptroller, as administrator of NYSLRS and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions affecting pension benefits. These …
https://www.osc.ny.gov/retirement/business-partnersFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 3,500 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Accounts Payable Advisory No. 64
… Guide to Financial Operations (GFO), Chapter XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or … was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The … to the Guide to Financial Operations, Chapter XII, Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksVillage of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period … collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third party to collect Village money. The rates for service types …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Oil Spill Fund
… else’s oil spill, you may file a damage claim form with the Fund for your financial loss. How to Make a Claim …
https://www.osc.ny.gov/about/oil-spill-fundOpinion 92-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at attorney's …
https://www.osc.ny.gov/legal-opinions/opinion-92-9CUNY Bulletin No. CU-478
… Purpose To inform agencies of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… change of heart. We commend Exxon for joining its many Fortune 500 peers and investors in the 21st Century where … Obama's federal contractor Executive Order forced Exxon to do what they have long refused to do – enact articulated protections on the basis of sexual …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsOpinion 90-53
… Hempstead , 118 AD2d 542, 499 NYS2d 161; 1987 Opns St Comp No. 87-13, p 23; 1985 Opns St Comp No. 85-16, p 20; 2 … act as the board of assessors or may appoint such board from their members. The village assessors are responsible for … be a discretionary act to which the governmental immunity from tort liability applies (see Rottkamp v Young , 21 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-53IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
IV4C General State Charges
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 89-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … 820 students. The District, which is governed by an elected five-member Board of Education, contracts with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and … 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-7614th Annual Emerging Manager & MWBE Conference
… the Conference The Emerging Manager & MWBE Conference is an opportunity for attendees to connect with New York … the direction of State Comptroller Thomas P. DiNapoli, Ms. Titarchuk is responsible for developing and implementing … in 1978 as an Auditor at Peat, Marwick, Mitchell & Co. (now KPMG). He worked in securities sales for the Private …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conference