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Additional Resources – Information Technology Contingency Planning
… United States Computer Emergency Readiness Team (US-CERT) https://www.us-cert.gov/ …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesOversight of Hazardous Materials and Waste
… tools, training, and communication for the campuses on best practices and compliance issues, including compliance … make it dangerous or capable of having a harmful effect on human health or the environment. Hazardous waste is … wastes to batteries, and may come in many forms, including liquids, solids, gases, and sludge. Key Findings Based on our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … and motels are the only option as there are no formal shelters. Of the 57 counties outside of NYC, 24 (42 percent) … Similarly, DOH oversees its own district offices and county health offices across the State, excluding NYC, which …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… for 6-month, 1-, 2- or 3-year periods and are subject to recertification following an inspection. Due to the state’s … disaster emergency, the agency suspended all on-site recertification reviews. These reviews are unannounced … 2021, found that all 76 residential programs due for recertification during the audit period were overdue. Of …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… the New York City Department of Homeless Services and 57 county offices throughout the rest of the State. For calendar year … for CY 2018, and $1.9 billion for CY 2019. The Onondaga County Department of Social Services (OCDSS) has contracted …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … with New York State General Municipal Law and the District’s procurement policy. Enter into written agreements with all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… – pdf] Audit Objective Determine whether the Niagara County (County) Department of Weights and Measures … testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … system in place to maintain a complete and accurate master list of businesses or update the inventory of devices. The …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… report – pdf] Audit Objective Determine whether the Washington County (County) Department of Weights and Measures … are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… report – pdf] Audit Objective Determine whether the Madison County (County) Department of Weights and Measures … in the County’s response letter. … Determine whether the Madison County County Department of Weights and Measures …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Village of Catskill – Accounting Records and Reports (2024M-66)
… 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required … Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the Board did not annually … the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Port Washington Union Free School District – Payroll (2025M-38)
… – pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages? Audit Period … paid 239 clerical, custodial, maintenance, security and transportation employees a total of $19 million during the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Oversight of Public Water Systems
… To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the period … or MCLs – in drinking water in an effort to ensure that it is safe for human consumption, and has established …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… The state Department of Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions and proper care for … showing that there was no hope for recovery of injured or sick dogs and euthanasia was appropriate. The audit also …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsHomeless Housing and Assistance Program – Project Selection and Maintenance
… as they act as a control to alert HHAC of possible red flags or warnings for issues that may require attention. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceHealth Information Management Department – Selected Procurement and Human Resources Practices
… Hospital (Hospital), located in Suffolk County, New York, is Long Island’s premier academic and regional medical center … transcription services to ensure compliance with the “no off-shore outsourcing” contract clause, which is intended to help …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Yorkers with disabilities are more than twice as likely to live in poverty. The New York State Employment First …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to make a payment to a single payment vendor in the … to multiple payees for claims or refunds. These vendors do not provide goods and services to the State, and the … Initial Last Name format for individuals and use a space between each. Example: JOHN J SMITH Do not use any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… had the largest increase, 21.5%, followed by New Rochelle (8.9%) and Oswego (6.1%). Of the six cities that saw …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarter