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Windows Domain Administration and Management
… Objective To determine whether the Office of Information Technology Services has security controls in place to ensure appropriate management and monitoring of its Active … of security policies, procedures, and practices, and know how to protect State entity information. The Security Policy …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 ). About the Program The … 54 facilities operated by the Department of Corrections and Community Supervision (DOCCS), 11 Office of Children and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followOversight of Information Technology Consultants and Contract Staffing
… Objective To determine if the Office of Information Technology Services (ITS) is adequately … year after the contract start date, ITS executed a Project Change Request (PCR), including a pricing rate change. The PCR removed Service Level Credits, which …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingCity of Yonkers - Budget Review (B19-6-5)
… approved by the Board of Education and City Council before it can be used. If the fund balance is not approved or … Review the estimate for police overtime and increase it to an appropriate level. Review the estimate for BAN and …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 92-51
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … plans for officers, employees "and their families"). It was our view that, even though we were informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51How to Conduct a Vendor Responsibility Review
… Determination, which states that you’ve conducted an affirmative review and have reasonable assurance that the … a Freedom of Information Law (FOIL) request or legal action (such as a subpoena or court order), you may provide all of the information in response, …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewReview of Real Property Holdings for Disposal (Follow-Up)
… in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Payable Journal Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers that have … are submitted in the Accounts Payable module and are used to adjust expenditures between and within appropriations. … expenditures between different funds or adjustments needed to correct vouchers that used an interagency vendor id …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Westfield, Town of – Financial Management (2013M-389)
… 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Contract Advisory No. 33
… Pursuant to Labor Law § 220-i, effective December 30, 2024, (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are … registration must be provided with the contract documents in the Electronic Document Submission System (EDSS) or …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryOpinion 88-59
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village … the salary to be paid to the village justice. The salaries and wages of village officers and employees must be included in the village's tentative …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subject to financial disclosure requirements applicable to State officers. Article 18 of the General Municipal Law (§800 … and file the annual statement of financial disclosure ( id .). We also note that section 811(1)(c) refers to the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17DiNapoli: MTA Financial Outlook Improved
… Because fares have soared in recent years, a time when many riders could least afford the hikes, the MTA should look … rose by 45 percent between 2007 and 2015, nearly three times faster than the inflation rate for the metropolitan … since 1991, subway ridership has grown by 77 percent and is expected to reach 1.77 billion riders in 2016, the highest …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public … Operations REV. 01/01/2017 … Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsX.7.B Local Customers – X. Guide to Vendor/Customer Management
… vendors who pay a fee to have a booth at the State Fair. In these instances, a Centralized Corporate Customer is not … does business under the same Tax Identification Number. In this case, the Business Units will relate the Local … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal programs that they administer are accurate … this confirmation process will be reviewed by the State’s auditor/consultant engaged to conduct the State's Single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 96-4
… a county budget because the estimated year-end cash balance in the county's general fund as set forth in the … budget 'shall' contain a statement of the estimated cash balance. The requirement is in accord with the strong policy …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 2003-6
… Vincent J. Rossi, Jr., Esq., Town Attorney Town of New Hartford 1 For purposes of this inquiry, we assume the town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… of the tax liens satisfied by such foreclosure. Guide to Financial Operations REV. 10/18/2023 … General capital assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets