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Montrose Fire District – Claims Auditing (2025M-53)
… (Board) properly audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The … for a proper fire district purpose. Purchases made using credit cards are also subject to claims audit and approval. … included purchases totaling $32,896 made with District credit cards. Audit Summary We reviewed 166 claims totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … Town relies on its IT systems (including its IT assets and network) for Internet access and email, and to maintain … and rebuild. The Town has 228 enabled user accounts, 188 network computer accounts, 162 desktops and laptops and 31 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12SUNY Bulletin No. SU-382
… update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure … employees appearing ineligible for participation in a tax treaty Background: Per IRS publication 519, if a tax treaty between the United States and a Nonresident Alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… and detect incidents, TMC staff use video surveillance cameras and media broadcasts. DOT is also part of the Joint … utilizing 160 microwave sensors, 50 traffic video cameras, and 100 E-ZPass readers. The objectives of our … did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followArea #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … malware containing a key logger or other data harvesting and reporting mechanism is installed on the recipient’s … reported to banking officials and/or law enforcement. The window of time in which recoveries can be made from …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board and treasurer did not appropriately and securely execute check signatures for non-payroll checks …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2169
… on the Federal Tax Data Page with a Form 8233 Effective Date less than or equal to December 31 of the current … – First day the employee entered the United States. Treaty Expiration Date - See attached IRS Tax Treaty Table to determine the treaty expiration date. Form 8233 Received – Yes Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyFinancial Condition and Outlook
… University Hospital is a key component of New York City's health care delivery system, providing services to … located in Cobble Hill, Brooklyn; and SUNY Downstate at Bay Ridge (Bay Ridge), formerly known as Victory Memorial … losses for 2012 could exceed $200 million. The Hospital's aggregate operating and non-operating loss for 2011 was …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… the impact of the gas tax holiday, was one of the main drivers for sales tax growth in 2022, reaching a higher rate … demand for goods cooled somewhat during the year, the price of those goods continued to rise, sustaining high …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Oversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followState Agencies Bulletin No. 1977
… 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% Benefit Plans and Narrative Descriptions: Benefit Plan Description T6VDCB … Effective Administration paychecks dated February 2, 2022, and Institution paychecks dated February 10, 2022. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… lost partial or full special education services because of school shutdowns and the shift to remote learning during the … DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to … the student’s unique learning needs. During the 2019-20 school year, more than 464,400 students in New York public …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… economic growth, or address repair needs. Debt should only be issued for state capital assets and for the most …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… at many agencies, DEC spending was down more than $105 million through December. In addition to fiscal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growState Comptroller DiNapoli Releases School Audits
… agreements. Rye Neck Union Free School District – Health Insurance Cost Savings (Westchester County) District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between approximately …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-217
… of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… planned deficit in its operating costs. While borrowing only covers one or two years of expenses, it will increase …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandHeat and Hot Water Complaints (Follow-Up)
… recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the Program The … which includes providing adequate heat and hot water (HHW). In accordance with the Code, residential … all New York City tenant-occupied dwellings to provide hot water 24 hours a day at a minimum temperature of 120°F. …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-follow