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Opinion 89-4
… 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 provides … paying agent, registration agent or for investment of funds of the municipality of which he is an officer or … paying agent, registration agent or for investment of funds of a municipality except when the chief fiscal officer, …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsBrunswick Central School District - Online Banking (2020M-6)
… Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key … officials did not provide IT security awareness training to IT users. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality … Office of the State Comptroller (OSC) has instructed SFS to execute the transaction clean-up activities necessary to ensure SFS data complies with these standards on a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within the extension. You inquire as to the procedure by which the outstanding indebtedness issued for the water … and extensions. Similarly, you inquire as to the procedure by which the outstanding indebtedness issued for the sewer …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that referenda which are neither authorized nor required by statute are improper and without effect and that municipal … city ( cf . Village Law, §9-912; L 1989, ch 773 as amended by L 1990, ch 17, and City of New York v State of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-96-18State Agencies Bulletin No. 2131
… and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyCUNY Bulletin No. CU-800
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… Results School officials have maintained adequate proof of residency records, accurately billed resident districts … reasonable and supported. There were no recommendations as a result of this audit. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07True North Rochester Preparatory Charter School - Information Technology (2019M-148)
Determine whether the Board and School officials ensured information technology IT assets were safeguarded
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyContract #C001191 – Leadership Development Program for OSC
… requirements regarding this opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2115930). All correspondence related to this opportunity should be sent to: [email protected]. Information, as it becomes available, …
https://www.osc.ny.gov/procurement/contract-c001191SOI0001 - Stay Survey Development Services
… requirements regarding this opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2123970). All correspondence related to this opportunity should be sent to: [email protected] . Information, as it becomes available, …
https://www.osc.ny.gov/procurement/soi0001Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not … threshold have a tag affixed identifying them as District property. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and … 1, 2015 through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400DiNapoli Op Ed in Times Union
… (AI) systems: Artificial intelligence has the potential to transform how government operates and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and the Department … of Motor Vehicles is using facial recognition technology to deter identity fraud. These significant technological …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… all payments received. Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee information. Key Recommendations Adequately … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of North Hudson - Payroll (2018M-166)
… wages were paid accurately. Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSouth Orangetown Central School District – Claims Processing (2016M-104)
… The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104