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Introduction to IT Governance – Information Technology Governance
… practice or policy on its own can adequately safeguard your IT investments, a number of internal controls appropriately implemented and monitored, … practice or policy on its own can adequately safeguard your IT investments there are a number of internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… treasurer for the Morris Central School District in Otsego County. In pleading guilty, she admitted that she stole about … to be sentenced May 21, 2021. She faces up to 10 years in prison, a maximum $250,000 fine, and up to 3 years of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtCity of North Tonawanda – Financial Operations (2012M-203)
… included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and other games of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… the Program The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York … services. As the State’s centralized technology agency, ITS provides statewide IT strategic direction, directs IT … and services that support the mission of the State. ITS has a contracts and procurement unit that oversees the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … on insurance carriers in proportion to their reported premiums. Certain fees paid by self-insurers and for bonded … of not adjusting its billing to account for amended premiums reported by insurers. It also lacks a method for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollege at Buffalo – Selected Employee Travel Expenses
… we examined the travel expenses for one College at Buffalo (College) employee whose expenses were amongst the … employee was an athletic coach who was responsible for team travel expenses associated with in-state and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … officials have consistently over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 … maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online … Town of Johnsburg Management Oversight and Online Banking 2013M6 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, officials did not … have reduced the district’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court … activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … designed or operating effectively to allow for proper accounting and reporting of financial activities. Bank …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Comptroller DiNapoli Releases School District Audits
… meeting minutes. Medina Central School District – Tax Collection (Genesee County) The tax collector did not … contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by … that were due to project delays. Incorporated Village of Garden City – Check Signing (Nassau County) The village’s …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for people …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followOpinion 2006-7
… under the ambulance service contract. 5 September 20, 2006 Marie Michel, Esq., Assistant Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli … how far Bedford-Stuyvesant has come, but it also shows the challenges that remain." "As a lifelong resident of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) Process and Document Preparation: … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 96-2
… the district a proportionate amount of the tax refunds it is required to make as a result of court ordered assessment … the district a proportionate amount of the tax refunds it is required to make as a result of court ordered assessment … for the creation of a "public library district" which is coterminous with the village. The special act also …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-19
… §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund with respect to "zero coupon bonds" issued between July 19, 1991 and December 31, 1993 as part of … bonds" issued between July 19, 1991 and December 31, 1993 is chargeable against the local government's debt limit. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-19