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Security Self-Assessment – Information Technology Governance
… Likewise, if only a small handful of computer users have received IT security training, the governing board … as well. Some questions are followed by a suggested step you can take to verify and better understand the answer … For example, if the inventory of computer hardware does not include any laptop computers, yet you have observed staff …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… Chapter 1 of the Laws of 2012 which amends State Finance Law by adding a new Section 165A and Chapter 106 of the Laws of 2012 which amends the Public Authorities Law by adding a new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012V.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS Program … control (KK); and combination edits. COA consists of the business unit field as well as the ChartFields … Governance of the SFS will encompass many topics in the SFS Program including Chart of Accounts COA cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOversight of Private Career Schools
… (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers the period … Bureau to oversee and monitor non-degree granting private career schools in New York State. The intent of these career schools is to provide graduates with technical and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOversight of School Fire Safety Compliance
… private, charter, and Board of Cooperative Educational Services (BOCES) school building must be inspected annually … did not complete the required number of fire drills, and emergency evacuation plans at six schools did not include … observed several violations and deficiencies, including: electrical hazards such as overloaded power strips and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 and certain … did not comply with the requirements in the RCM and the CFR Manual, as follows: $192,089 in excessive …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental health impacts not only our students but our families, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by United Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated Fiscal Reports CFR were reasonable necessary directly related to the special education program and sufficiently documented pursuant to
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1936
… is to provide agency instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance for employees … criteria are affected. Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the … of Absence/MLS (Mil Stip); and Has a Comp Rate Code of FEE; and Is assigned to a track location in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… year in 2025 increasing by 2.7%, or 4,139 positions, from 2024, to an average annual total of 155,448. “The use of … when there were 8,544 more employees than in 2025. Between 2024 and 2025, the Corrections workforce decreased by over … Eight agencies performed more overtime in 2025 than in 2024, including Mental Health (327,000 more hours) and the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Medicaid Redesign Team proposal. As a result, DOH is not fully realizing the annual savings that should occur …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsFranklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and … used at least $5,365 of district funds to purchase auto parts to repair vehicles not owned by the district. Auditors … operating deficits totaling $1,041,991 in the three main operating funds, however, operating surpluses totaling …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling … guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher … County) District officials did not ensure that credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… in New York with punishing, still-evolving impacts on public health, jobs, the economy and state finances. As a … be as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While … to provide more frequent and more detailed public updates on fiscal developments, including monthly updates on the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All … changed, deleted or added by a payroll auditor on the Time Entry page. Effective Date(s) Automated Correction … (Institution). Background In response to a request from the NYS Payroll Users Group, OSC has created an automated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageState Agencies Bulletin No. 1932
… to eligible PEF employees based on the 04/01/2018 Salary Schedule. Note: Although the PEF contract has been … CAL 09/01/2021 21P The Contract Begin Date based on the Department Payments will be included in Administration Pay … or its equivalent on their last rating date. Promotion Recalculation Employees who would have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andOpinion 2000-3
Whether a resolution approving the establishment or extension of a town special district under Town Law is required to be filed with the State Comptroller
https://www.osc.ny.gov/legal-opinions/opinion-2000-3