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Valley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfState Comptroller DiNapoli Releases School Audits
… School District and the Wells Central School District . "In an era of limited resources and increased accountability, … Condition (Nassau County) The board adopted budgets for fiscal years 2013-14 through 2015-16 that appropriated a … and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases August Cash Report
… higher than the state Division of the Budget’s August projections, according to the monthly state cash report … $54.9 billion over the period was $473.2 million below projections. “The state’s cash position has improved further … tax collections were $355.6 million higher than the latest projections and $1.3 billion over initial projections from …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Binghamton-Johnson City Joint Sewage Treatment Plant , Copenhagen Fire Department , Dansville Public Library , … George Fire Company , Shelter Rock Public Library District and the City of Utica. “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Opinion 93-9
… member of association to receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The … The scholarships must be available to all firefighters for whose benefit the Association was established, without … fire insurance tax moneys, or the interest earned thereon, for the purpose of providing college scholarships to high …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 93-33
… meeting) EDUCATION LAW, §2004(1); PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication entered … General Construction Law, §60(a) and Public Officers Law, §70-a. If the newspaper also has a general circulation within … Construction Law, §60(a). Further, Public Officers Law, §70-a sets forth certain conditions precedent to a newspaper …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 91-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … Subdivision 5 of section 215 provides for a two-thirds vote of the county legislative body to sell and convey … Law, §215(8), however, both the public sale and two-thirds vote requirements are inapplicable to conveyances of, inter …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: January Tax Collections Fall Short
… $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher than initial projections made last April. The Division of the Budget is … office issues a state cash report every month identifying actual state revenues and spending from the prior month. The …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble, but a report … Pitts Management Associates (PMA), which it charged to SUNY Downstate while working on this project. "SUNY … problems were severe and it needed help. But it failed to monitor PMA's $34 million contracts and did not get what …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantOpinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of elected official physically … the duties of his office is entitled to continue in office and receive his salary, unless the superintendent is removed …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 88-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, … member and her husband are reimbursed for costs incurred in connection with maintaining a pond located on the board …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Agencies Bulletin No. 2021.3
… bulletin supersedes Payroll Bulletin No. 2021.2 Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a … The purpose of this bulletin is to provide information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20213-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 89-6
… LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal … and not the State. You ask whether a fine paid into the Supreme Court of a county following a conviction under … of fines imposed by a court of record, such as the Supreme Court, unless a special provision for the collection …
https://www.osc.ny.gov/legal-opinions/opinion-89-6