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Child Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfDiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… not get what it paid for," DiNapoli said. "When my office is precluded from reviewing a contract, poor oversight … requirements can lead to empty promises by vendors. This is another example of why proper contract oversight is needed to protect public dollars." Legislation passed in …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantUtilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityState Comptroller DiNapoli Releases Municipal Audits
… required by law. A commissioner had a prohibited interest in the contracts between the district and his snow plowing … checks and money orders and bank statements were missing. In addition, the justice did not ensure 330 receipts totaling … were generally recorded and deposited accurately and in a timely manner, the clerk did not remit collections to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0The VendRep System
… it is available for review by the State contracting entity. Also, after the contract is awarded, both the vendor … it’s submitted for approval to the Office of the State Comptroller. Log in or create an account to get started. … to the Office of the State Comptroller for approval; and search all approved contracts in New York State. More …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemOpinion 88-59
… cash surplus or unanticipated revenues within a fund or by borrowing pursuant to the Local Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Comptroller DiNapoli Releases Municipal & School Audits
… did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State Comptroller’s … about it. Auditors determined that disbursements of FFI tax proceeds were not approved by the membership and were … to support how the funds were used or that the appropriate tax base was charged. Eastport Fire District – Procurement …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsOnline and Computer-Aided Training – Travel and Conference Expense Management
… costs. It may be appropriate to make a computer and/or Internet service temporarily available to staff to facilitate … library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The East Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… environment for students in pre-kindergarten through 12th grade. Under the act, public school districts must …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli Examines Faltering LinkNYC Program
… offering high-speed internet with touch-screen tablets, free phone service, and charging stations to all New Yorkers, … distribute them equitably, leaving large sections in the Bronx, Brooklyn and Queens without a single kiosk. Other … five Gigabit Centers, one per borough, that would provide free Wi-Fi and high-speed internet access to all New Yorkers …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Comptroller DiNapoli Releases School District Audits
… or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began … County) District officials developed a process to account for leave accruals and a system over payments for unused … officials restricted access to the student information application, they did not adequately secure access to the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… of New Yorkers rely on the MTA transit system and while it is in far better condition than it was 30 years ago, much … to modernize the system. For example, East Side Access is now projected to cost $10.7 billion, more than twice its … condition. The MTA estimates that it will need to invest $26.6 billion during 2015 through 2019 to maintain and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionCornwall Central School District – Information Technology (2021M-83)
… The Board did not adopt adequate information technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, including issues related to software … ensure employees comply with the AUP. Adopt comprehensive IT policies and a disaster recovery plan. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. Ensure all employees complete IT security awareness training. Key Recommendations Develop written procedures for …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings … not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. Specifically: … did not establish comprehensive written procedures to periodically review all network user accounts, identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userVillage of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47DeRuyter Central School District - Information Technology (2019M-175)
… their use of social media on District computers. Provide IT security awareness training to employees. Restrict user … and local user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to … Internet browsing and use of social media. Provide formal IT security awareness training to employees. Evaluate network …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175DiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Long Islanders to New York City attractions such as Broadway shows, restaurants and shopping. It also brings tens …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-daily