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Area #5 – Malware Protection – Information Technology Governance
… to harm computer systems. These programs can wreak havoc on both systems and electronic data by, for example, … or inoperable. Computer users can inadvertently install malware on their computers by opening email … and leaves computers at risk of being compromised by new types of threats. Similarly, without ongoing scanning, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Broadalbin-Perth Central … district and charter school finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the BroadalbinPerth Central School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Opinion 88-8
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Administration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 225 01) with the Center for Urban … 1, 2010 through July 15, 2015. The audit included a review of costs claimed by CUCS and paid by DOHMH for the year ended …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… to cancel the original check and reissue if needed. STOP PAYMENT PROCESS Agencies must enter stop payment requests … Action Outcome Payee not entitled Check is cancelled, voucher is closed, accounting is reversed. Reissue no changes … of this Guide. Guide to Financial Operations REV. 06/17/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. Budgeted … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … unrestricted fund balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… District and the Starpoint Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … contracts with payments totaling more than $119,000. In addition, there were no written agreements with three …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0About this Report – 2023 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … the State’s financial position as measured by Generally Accepted Accounting Principles (GAAP), and …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … the State’s financial position as measured by Generally Accepted Accounting Principles (GAAP), and …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportVestal Central School District – Fund Balances (2017M-91)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The … schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, … two schools with approximately 860 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Wyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners consisting of five …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302State Agencies Bulletin No. 287
… Purpose To provide instructions for reporting the taxable value of State provided vehicles for 2001 Affected Employees … employer provided vehicles Specifics OSC will report the value of personal use of a State provided vehicle for the … for both Institution and Administration. Determining the Value The following rules are in effect for the reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Performance of Duty Disability – Special 20- and 25-Year Plans
… the natural and proximate result of a disability sustained in such service, not caused by your own willful negligence, you may be eligible for this … for Police & Fire Retirement for Disability Incurred in Performance of Duty (RS6442) . You must also select a …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityStandardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be … audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… general overhead, etc. Unless it is otherwise prohibited by statute, regulation, agency policy or contract, the State … the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsKing Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, … through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215