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Oversight of Drug Disposal
… To determine whether the Office of Addiction Services and Supports (OASAS) programs and the programs it oversees … when such options are not available. OASAS oversees one of the nation’s largest addiction services systems. Due … drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While some …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalEmergency Service Communication Surcharges (2017-MS-4)
… Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was … to improve their county’s 911 systems and operations, for the period January 1, 2014 through October 5, 2016. … the surcharge. Various county departments are responsible for the collection of these surcharge revenues, while the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Nassau County – Contract Approval Process (2012M-192)
… the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background … increase of 39 days. Due to the County’s lengthy process for approving contracts, officials are allowing services to … County Executive. Key Recommendations Develop a process for prioritizing the approval of contracts for essential and …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Area #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkAccounts Payable Advisory No. 31
… utility invoices for payment Guidance : It has come to our attention that some Business Units are not separating … processing utility payments. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.L.2 - … expenditure account code information and will position NYS to obtain the best pricing for future commodity purchases. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsSelected Aspects of Discretionary Spending
… December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background … by a seven member Board of Trustees. The School’s revenues for the 2011-12 fiscal year were approximately $3.2 million. … appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementState Agencies Bulletin No. 906
… income tax brackets and rates added to the New York State and Yonkers tax withholding tables for 2009. Affected … issued after May 1, 2009, the increased rates are based on the employee’s calendar year earnings. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… and receiving state retirement benefits to which she was not entitled. She agreed to pay back those benefits, with … took $85,000 in state pension benefits on top of her six figure salary," State Comptroller Thomas P. DiNapoli … in a second retirement plan, SUNY ORP, to which her then-employer MCC contributed more than $100,000 for her …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsOversight of Information Technology Consultants and Contract Staffing
… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements … comply with the predefined standards – generic terms and conditions for all ITS contracts – outlined within the State …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … processing and the maintenance of time and attendance records within the sheriff’s office. Control weaknesses …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsArea #8 – Online Banking – Information Technology Governance
… the exploitation of valid online banking credentials is a significant risk facing any local government or school … logger or other data harvesting and reporting mechanism is installed on the recipient’s computer, or the recipient is prompted to input their username and password, which are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingOpinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- … may not exercise home rule powers in situations where the State Legislature has demonstrated a desire or design to …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … wages or separation payments. However, opportunities exist for the board and district officials to improve internal … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … adequate policies and procedures for providing guidance on maintaining a reasonable level of fund balance. As a … part, from unrealistic budget estimates. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The company’s … with some filed typically over 200 days late. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsRisk Management Planning Group
… Purpose The objectives of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively … (TPA) for North Shore Hospital (North Shore) and King Kullen Supermarket (King Kullen) policies; and (ii) …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupOpinion 90-43
… benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … of the General Municipal Law. This provision provides for a special accidental death benefit to be paid by … officer, who was divorced at the time of death, eligible for the death benefit; (ii) are children under the age of 18 …
https://www.osc.ny.gov/legal-opinions/opinion-90-43IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… This category also includes “E” contracts let for emergency repairs under §9 of the Public Buildings Law. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects