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Security Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … Likewise, if only a small handful of computer users have received IT security training, the governing board … of the inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentOpinion 93-12
… individuals (see 1979 Opns St Comp No. 79-358, unreported; 32 Opns St Comp, 1976, p 156; cf . 1976 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Comptroller DiNapoli Releases School District Audits
… the Board of Education did not adopt written policies to ensure that all overtime hours worked were pre-approved, … Had these services been claimed, the district could have realized revenues totaling $6,375. The district also … Tioga County and Tompkins County) District officials have generally taken adequate steps towards helping to ensure …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Village of Warsaw – Justice Court Operations (2021M-214)
Determine whether the Village of Warsaw Village Justice Court Court collections were properly accounted for and deposited
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Village of Arkport – Water Fund Financial Operations (2020M-45)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Town officials should: Ensure that officials and employees are familiar with and follow the requirements of New York …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Hyde Park Central School District - Fixed Assets (2019M-103)
… Determine whether District officials ensured that fixed assets were properly recorded, accounted for and … Assets disposed of were not removed from the master inventory list. Key Recommendations The Board should adopt a … controlling inventory and procedures for maintaining fixed asset records. District officials should ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of New Windsor – Information Technology (2020M-137)
… did not: Provide employees with cybersecurity training. Have a disaster recovery plan. Ensure online banking … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137State Comptroller DiNapoli Releases School Audit
… timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … miss this learning opportunity and district officials have little assurance that ECA funds are adequately …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditRocky Point Union Free School District – Financial Condition (2015M-170)
… Background The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The … officials have not established a formal plan stating how much would be set aside in each reserve fund, how each …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Hauppauge Union Free School District – Leave Accruals (2022M-150)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Hauppauge …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and … Treasurer. Adopt a written procurement policy as required. File the delinquent AFRs with our Office within 60 days of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… the pre-pandemic average. The report examines PIT filings for the pandemic years of 2020 and 2021 and follows up on … net out-migration rates remained higher, particularly for families. Policy makers need to make sure the state … continue in order to provide a high quality of life for all New Yorkers.” Taxpayer Filings in 2020 and 2021 PIT …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 94-33
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in a service award program unless they are subject to being called to duty under the department's rules and regulations. We have been asked whether "active life retired members" and …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Condition (Cortland County) Housing authority officials have worked effectively to maintain a strong financial … – Budgeting (Nassau County) The board’s adopted budgets have not accurately portrayed expected department operating …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The manager made proper and supported disbursements from Jan. 1, 2022 through Sept. 30, 2023. However, the … the claims auditor. Another 355 charges totaling $104,258 required pre-approval but were not properly approved, and 82 … including a specific district purpose, a receipt or the required business expense reports. Town of Covington – Tax …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-56
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (authority to make incentive payments to … care services billed but not provided) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments to employees who … a self-insured health insurance plan may provide, by local law or pursuant to a collective bargaining …
https://www.osc.ny.gov/legal-opinions/opinion-89-56