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Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to your inquiry regarding payments made to New York State by your county clerk pursuant to section 8018(a) of the Civil …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… or third parties. Examples include data used to produce payroll or vendor payments, preliminary drafts of bid …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… 2012-13 through 2014-15 that appropriated a total of $17.4 million in fund balance and $7 million in reserve funds to finance operations. However, because the district overestimated expenditures by $21.3 million over the three-year period, most of the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School District Audits
… did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund … than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the district …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsCOVID-19 Pandemic Small Business Recovery Grant Program
… Objectives To determine whether Empire State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program … over half of the funded businesses (54%). Additionally, due to this methodology, several women-owned businesses and …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programMonitoring of Homeless Data
… the State; and to determine if OTDA’s programs are using all available data to best address the needs of those … the State at the Local Districts. Furthermore, analysis of all 24 CoCs found that of the 579 shelters listed by OTDA, … containing the aggregate data do not include data from all shelters. Finally, we surveyed all 58 Local Districts. Of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataTown of Oxford – Financial Condition (2024M-135)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Minimum Qualifications - Auditors
… is dedicated to attracting bright, capable individuals who will bring energy and commitment to its auditing programs. To … Trainee , you must within nine months of applying: Hold or will hold a bachelor’s degree in one of the following … Information Systems or related IT field OR Hold or will hold any bachelor’s degree At least 24 credit hours in …
https://www.osc.ny.gov/jobs/qualifications-auditorsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceState Agencies Bulletin No. 1387
… To inform agencies of the list of active position pools and the crosswalk between the current mapping and the new SFS chartfield strings Affected Employees The accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Livingston County) The board has not adopted policies to sufficiently protect the town's information technology … not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The District’s general fund … prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and officers are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112City of Yonkers – Budget Review (B18-6-7)
… and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such as fund … be over budget by as much as $2.5 million based on the 2017-18 fiscal year overtime costs. Firefighting … costs could be over budget by as much as $949,000 based on the 2017-18 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Service-Disabled Veteran-Owned Business Program Implementation
… made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, … Business Act (Act) was signed into law on May 12, 2014. The Act established a 6 percent goal for SDVOB … plan for implementing the Program. The Program would benefit from such a plan that includes progressive milestones …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented employees in Agencies 11260 and … and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mCircle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual … expenses must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … were not ready to submit Medicaid encounter data to the new Encounter Intake System (EIS) by the Sept. 2015 …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 446
… participate in the College Savings Program, with the new account information. The new BANK ID (Routing Number) 011001234 and the new account numbers were automatically entered into the … access the website at www.nysaves.org for enrollment and account management information. The new on-line enrollment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies