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Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… protect their IT resources, including data, if they do not know what resources they have and where those … closely track their license usage to help ensure they do not inadvertently utilize software in a manner that might …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller 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 … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Bellmore-Merrick Central High School District – …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Opinion 97-7
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … been held beyond the five year dormancy period set forth in Abandoned Property Law, §600 should be transferred to the … are held beyond the five year dormancy period set forth in section 600 of the Abandoned Property Law. Your particular …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 2007-1
… service” for eligible customers. The eligible customers do not have the functional capability to ride fixed-route … of each employee. A paratransit dispatcher probably must know how to use a TDD [telecommunications devices for the deaf] …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn their GED and open a path to greater opportunities, but instead falsified timesheets to line his own pockets,” DiNapoli said. “Thanks to my … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDual Employment
… Health (OMH) employees who are dually employed at other State or City agencies are working their required hours at … is to promote the mental health and well-being of all New Yorkers, focusing on providing hope and recovery for … staff members were also employed by another State or New York City agency, 139 of whom we selected for further review …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Oversight of Telemental Health Services (Follow-Up)
… report, Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The Office of Mental Health … for providers to complete that wished to offer TMH during the emergency and outlined the programs and services … in accordance with applicable laws and regulations. During that audit, we found that although OMH had expanded …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of … Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near … the Law’s requirements. Every motor carrier, as defined in the Law, must enroll in the Program, comply with its …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followChurchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… governments’ financial indicators, including year-end fund balance, operating deficits, cash-on-hand, short-term … our bond rating, lowered taxes and bolstered our rainy-day fund – all while cutting taxes.” “Our New York State … any fiscal stress category in fiscal year 2022. While the number of towns designated in stress grew slightly, less than …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… pandemic,” said DiNapoli. “Despite the pandemic’s impact on the overall economy, the sector grew, and the number of companies and jobs has soared. For the tech sector’s continued success, the city and state should focus on increasing workforce diversity and creating educational …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesOpinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to the express terms of section 54. Therefore, in our view, the withholding provisions of section 54-a are … the deterrent effect of section 54-a. Accordingly, it is our opinion that the provisions of section 54-a of the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 89-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST … be member of such board. Thus, one person may not serve on a school board and simultaneously be an employee of that … officers (see General Municipal Law, §800[4],[5]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… periodic analysis of the card’s activity and the card holder’s job duties. Review and update annually a master list … Have billing statements broken down by credit card holder. Review bills and watch for red flags such as unusual … for cases where they are lost or stolen or the credit card holder has left the organization. Documenting Credit Card …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudTown of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through July 27, 2017. … meter issues. Ensure that accurate information is kept on each property and is compared to the Town’s billing …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … they planned to initiate corrective action. … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Village of Irvington – Selected Financial Activities (2015M-265)
… cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.6 … receive any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265IX.12.M Journal Vouchers – IX. Federal Grants
… voucher payments are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by … specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to which they …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mThree Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271