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IT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsSky Light Center Inc. – Supported Housing Program
… Purpose To determine whether Sky Light Center, Inc. (Sky Light) … to enable these individuals to live more independently in a community setting and to reduce homelessness, … microwave ovens and televisions. Sky Light officials did not make all required visits to client apartments. As a …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… fiscal year were approximately $4.14 million. Key Findings On May 27, 2011, the Board approved a compact contract … financial assistance, technical support and advocacy at State and local levels. The fee for these services is 1 … any bearing the number of students at the School or the State Education Department Charter School Tuition rate. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Long Island Association for AIDS Care, Inc.
… Purpose The objective of our examination was to determine whether the Long Island … for AIDS Care, Inc. (LIAAC) charged and the Department of Health AIDS Institute (Institute) reimbursed for appropriate expenses under the terms of contract C023121. We examined select expenses during the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … District #24 and the York Central School District . State Comptroller DiNapoli has made it a priority to audit school …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … that were active during the audit period did not have a recapture clause to recover benefits from the … Information Technology (Suffolk County) Village officials have not designated an IT administrator who is independent of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsCity of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… lacked adequate oversight of the third-party liability recovery process to ensure that all available recoveries are … our audit scope: HMS did not bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs … Third-party insurers often denied claims HMS submitted for recovery for reasons that could be rectified, but follow-up …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… of activities that has a start and end date or covers a period of time (e.g., grant period) designed to produce a unique … that has a start and end date or covers a period of time eg grant period designed to produce a unique product …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling … Road (LIRR) is one of the oldest commuter railroads still in operation, with a charter dating back to the 1830s. LIRR … by almost 3 years and over budget by $8.9 million. Did not assess or collect liquidated damages of $5.5 million from …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementCollection and Use of the Motor Vehicle Law Enforcement Fee
… accounted for and distributed all Fee revenue due to the State and whether the Division of Criminal Justice Services … State collects the Motor Vehicle Law Enforcement Fee (Fee) on each automobile insured in the State. The Fee is collected …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDiNapoli Releases December State Cash Report
… collections through the first three quarters of the fiscal year declined $1.2 billion, or 2.2 percent, from the same … according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. New York state also … but the state is trailing collections from last year by more than $1 billion,”DiNapoli said. “The timing of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and … 1, 2012, through May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221CUNY Bulletin No. CU-712
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All CUNY employee records will … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . … to the 2021-22 Budget Reference for the 2021 Fiscal Year in PayServ (See below in Agency Actions). OSC Payroll will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … $900 which were all over the $100 limit established by the New York State Education Department. Sackets Harbor Central … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… adequate project evaluation criteria. In addition, SIDA officials did not effectively administer the city’s development fund money. SIDA’s audited financial statements show that over $2 million …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and … does not use water meters and officials cannot determine how more than 90 percent of the water produced is consumed. …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Selected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Oversight of Smart Schools Bond Act Funds
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsThe VendRep System
… The VendRep System is a secure application that allows … Once the questionnaire is certified, it is available for review by the State contracting entity. Also, after the … Log in or create an account to get started. Using the online questionnaire The VendRep System includes all four …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-system