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Oversight of the Educational Opportunity Program
… is adequate. During the Fall 2023 semester, EOP operated on 28 State-operated SUNY campuses and served 5,969 EOP …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… government’s or school’s requirements change, such as when new applications or devices are added to the network. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionOpinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-97-4CUNY Bulletin No. CU-478
… and of the potential tax impact for non-residents of New York State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan (NYSHIP) or City of New York Health Insurance Plan Effective Date(s) Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeOversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and … methods. Our audit covered the period January 1, 2016 to April 27, 2019. About the Program Unused, unwanted, and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
City of Hudson Internal Controls Over Cash Receipts 2013M102
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Oversight of Information Technology Consultants and Contract Staffing
To determine if the Office of Information Technology Services is adequately monitoring information technology services procured from consultants and
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… to Monroe Community College, she unlawfully took $85,000 in state pension benefits on top of her six figure salary," State Comptroller Thomas P. … with the New York State Attorney General's Office (NYAG). In that job, she earned retirement credits as a participant …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsOpinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15DiNapoli Releases Municipal Audits
… County) The town board adopted budgets that were not based on sound and realistic estimates of revenues and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Village of Port Dickinson and the Town of Schuyler . “In today’s fiscal climate, budget transparency and … timesheet, prior to payroll checks being printed. In addition, the village does not have policies and … adequate policies and procedures for providing guidance on maintaining a reasonable level of fund balance. As a …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsRisk Management Planning Group
… the risk of Risk Management Planning Group (RMPG) serving in conflicting roles of insurance broker and Third Party … insurance for employers within New York State. In 2001, NYSIF accepted RMPG’s proposal to bring its clients … premiums, including whether to provide any discounts. In evaluating whether to provide a discount, NYSIF should use …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupComptroller DiNapoli Releases School Audits
… Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt … of the potential consequences of unauthorized access. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits have been issued. Citizens Hose Company – Board … Unit) This multi-unit audit included 20 individual audits including: eight Counties: Albany, Chautauqua, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsWebsite Accessibility
… the vendor sites where they can be obtained. These links do not indicate an endorsement of the products and are … file viewer and converter programs to enable those who do not have MS-Word or have another version of MS-Word to … Microsoft offers Microsoft offers to enable those who do not have MS-Excel or have another version of MS-Excel to …
https://www.osc.ny.gov/help/website-accessibilityIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… engineering services, and equipment costs attributable to highway, parkway and rail preservation projects; outdoor … and environmental conservation projects; Payments to local government units and public authorities to help finance highways, parkways, bridges, mass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsTown of Holland - Real Property Tax Exemptions (2018M-232)
… and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. … agricultural woodland exemptions totaling $91,000 on 269 acres. Key Recommendations Ensure all applicants …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Opinion 90-53
… obligation of the assessor to make the final determination after verification and independent evaluation of the expert's …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7