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State Comptroller DiNapoli Releases School District Audits
… contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster … a comprehensive written IT contingency plan in place that is properly distributed to all responsible parties and … limit because it includes a tax levy of $22,922,337, which is within the limits established by law. Find out how your …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When … have to submit my ROA to the clerk of the governing board? What should I do if I take a two-week vacation during the … Activities page for more examples of what is and isn’t considered work-related. What should I do if, …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsState Comptroller DiNapoli Releases Municipal & School Audits
… did not request proposals within the last five years for 43 professional service contracts (91% of contracts … documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100% of contracts … audit period by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the … funds. The board gave taxpayers the impression that real property taxes were levied to finance general town operations …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is … Government, follows a 2023 audit of New York City’s AI Governance. “New York state agencies are using AI to monitor … policies are carried out. It also has an AI Governance Committee and created its own definition of AI, but exempted …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Opinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
https://www.osc.ny.gov/legal-opinions/opinion-89-23State Comptroller DiNapoli Releases Municipal & School Audits
… assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… five years. The plans include an Emergency Response Plan (ERP) and a Vulnerability Assessment (VA). The VAs must …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersReal Estate Portfolio
… July 2013. Background The New York Power Authority (NYPA) is the nation's largest state public power entity and a … are updated timely to reflect changes when property is acquired or disposed. Evaluate the continued need for … Notify the Governor and the Legislature when property is leased for less than the fair market value and provide the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioPort Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees … that copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… our audit was to review the School’s procurement processes and internal controls over information technology for the … million. Key Findings We reviewed four building leases and 12 service contracts entered into by the School and found that the School entered into the leases without any …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… a matter of if, but when, another massive storm like Sandy will hit New York City, potentially crippling its …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersOpinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Oversight of Information Technology Consultants and Contract Staffing
… deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our … that also had monitoring deficiencies. ITS did not require IBM to submit summary reports that contained all the … which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. ITS did not …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… choices, it should be transparent over what spending can and cannot be adjusted,” DiNapoli said. “While the city’s … fiscal and operational challenges. The city is limited in where it can make adjustments, and all stakeholders will … benefit if it makes clear what can actually be changed and where cuts are likely to impact them.” Given the size of the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesApplying for Benefits – Special 20- and 25-Year Plans
… payment options and filing deadlines. Retirement Online is the fastest way to file for a service retirement. When you … having been filed on the same date it was mailed, once it is delivered to us by the Post Office (NYSLRS mailing address is at the top of our forms). If you need to submit a …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsCity of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … and the potential impact should that data be disclosed, altered or destroyed without authorization. City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86