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Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… York school districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without … private and sensitive information. In the meantime, I have directed my audit division to expand the scope of this …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesX.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track … Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For example, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersReporting of Tobacco Asset Securitization Corporations
The purpose of this bulletin is to amend our January 2001 bulletin entitled ‘Tobacco Settlement Payments’.
https://www.osc.ny.gov/files/local-government/publications/pdf/tobaccoup.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfWadsworth Center Environmental Laboratory Approval Program (2018-S-1)
To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s1.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfWadsworth Center Environmental Laboratory Approval Program (2018-S-1) 180-Day Response
To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s1-response.pdfSUNY Bulletin No. SU-378
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … beginning in Administration Pay Period 9L, the agency must report the adjustment amount for earnings codes such as OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyUse, Collection, and Reporting of Infection Control Data (2020-S-55) 180-Day Response
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55-response.pdfUse, Collection, and Reporting of Infection Control Data (2020-S-55)
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… commit to greater spending than is authorized; and Vendors are responsible and eligible for government contracting. With … strong oversight, potential problems with a procurement are identified and addressed before taxpayer money has been … spent, projects have advanced, and programs and services are initiated. Not only does this independent review have a …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsCollege Readiness
… Department of Education is adequately preparing students for post-secondary institutions. Our audit covered the period … students to graduate without taking the exams. In turn, this made it easier for students to graduate although they … enlist in the military), and this preparation should begin much earlier in students’ school years. For the cohort of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readiness2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… previously raised. Still, more can be done to prepare for unforeseen risks and to manage challenges as increased … plan. The restart of the PEG, fueled by reducing vacancies for aggressive hiring targets, is projected to create $866 … year. The updated financial plan balances the budget for FY 2023 as the city moves closer to economic and …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusState Agencies Bulletin No. 2103
… Information The Longevity Payment Seasonal is not part of the basic annual salary, but it is considered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… (LIRR) needs to do more to properly prepare for severe weather events, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… report - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials … implement corrective action. … Determine whether Honeoye Falls Lima Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Opinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the … of a defendant who is absolved of criminal liability (see NY Legis Ann., 1986, p 128). Section 99-m does not define the …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… are not allowable. Take steps to ensure the organization does not re-claim these costs in the future. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contracts