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Area #2 – IT Security Training and Awareness – Information Technology Governance
… training should explain the proper rules of behavior for using your IT systems and data and communicate the … to provide IT security training and raise awareness increases the risk that users will not understand their … with which they have been entrusted at greater risk for unauthorized access, misuse or abuse. For example, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… was initiated to prevent flood water from entering 14 fan plants; however, only 11 fan plants were mitigated. Transit officials stated the three remaining fan plants were completed but did not provide documentation …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… in Fall 2021 and not all SUNY institutions experienced increases. The college-age population that drives enrollments … college students to higher degree programs, particularly for disadvantaged students. Degrees and Return on Investment … including salaries upon graduation, are more positive for New York’s college students than those in other states. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… from the first quarter of 2019 to the first quarter of 2023. The impact of the COVID-19 pandemic on the city likely … population, commuters and foot traffic declined. Industry trends supported a rise in very small businesses in the city … to: Develop a business-friendly ecosystem by monitoring trends and policies that support these new businesses. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityIX.7.E Disaster Assistance – IX. Federal Grants
… guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event … prepared guidance on tracking agency costs by event. For each disaster event that requires individual tracking, a … and another will be created to support tracking of costs for the disaster within the Agency without the automatic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOpinion 89-65
… Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), 27(1); … attorney would have a prohibited interest in a contract for additional legal services between the town and his or her … which has established the office of town attorney to fix a salary for that office. Town Law, §27(1) states that …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … roll by the county equalization rate established for that roll. 1979 Opns St Comp No. 79-833, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Unified Court System Bulletin No. UCS-180
… with respect to adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … recommended that all NYS Judges receive phased-in salary increases over the next three fiscal years beginning April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtDiNapoli: State Pension Fund Value $206.9 Billion
… 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The … The strength and stability of our state’s pension fund is good news for the more than one million individuals in the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionOpinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Controls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the period … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the Assertive Community Treatment … it is achieving overall program goals. Of 457 recipients who were discharged from the program during the audit period, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programState Comptroller DiNapoli Releases Municipal Audits
… limits exceeding $101,000. These large credit limits increase the risk of significant invalid purchases being made …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal years. Furthermore, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of … fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22; … (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… furnishing the required security after advertisement for sealed bids in the manner prescribed by section 103. … therein and, therefore, does not provide an exception for purchases of used equipment from private sources (33 Opns … 1958, p 439). Further, there is no other similar exception for purchases of used equipment from private entities. …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… totaling $246,272.32, were made into the jointly held bank account after Joseph Bertolino’s death. Alayne Bertolino … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … ). About the Program Petroleum Business Tax (PBT) is paid by registered distributors of applicable types of … and similar motor fuels that is imposed when motor fuel is first produced or imported or when diesel fuel is first sold …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow