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Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19West Seneca Fire District #4 – Procurement (2020M-52)
… competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement policy could be improved. District officials were … competitive pricing. Key Recommendations Update the procurement policy to provide guidance for purchases in which …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Town of Lloyd - Information Technology (2019M-36)
… use. The Board did not provide IT security awareness training for employees who used Town IT assets. Town … the acceptable use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… Fire District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Division of Housing and Community Renewal Bulletin No. DH-100
… Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-032) Employees with a Pay … – Mass Salary Increase Exception Report This report is a preliminary listing of employees who appear ineligible … the payment effective date through the date the report is run. Included on the report is one or more of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… and $150 million with the Rise Impact Fund; LEED Gold real estate investments, World Bank Green Bonds and private …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli: Numbers of Homeless Population Doubled in New York
… 2023 to January 2024, more than four times the rest of the nation. The large spike was driven by New York City and the influx of asylum seekers, but the rest of the state also had double- and triple-digit rate …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… cracks; and an oil leak on the station platform. Several of the defects involved water conditions (water leaks and … defect. The MTA's New York City Transit, Division of Station Environment and Operations is charged with taking … to inspect subway stations every 72 hours. However, 20 of the 21 priority "A" defects found by DiNapoli's auditors …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank … draw against the entire amount of the line all at once or in increments. Interest would be payable monthly and the … relate to the issuance of capital notes. You ask whether, in our opinion, the proposed program is legal. The Local …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers … court and committed by the village justice to the custody of the county sheriff is a charge of the village or the county …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… for start-up and growth-stage businesses with a focus on Black, Indigenous and people of color, immigrant communities …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… the challenges New York’s higher education sector is facing, including a looming enrollment cliff, growing … as a share of the total population nationally, and is forecast to undergo a precipitous drop beginning in 2025 – … the challenges New Yorks higher education sector is facing including a looming enrollment cliff growing costs …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsArea #2 – IT Security Training and Awareness – Information Technology Governance
… protect the confidentiality, integrity and availability of their data and systems without ensuring that the people … cover the federal and State laws governing confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been many accounts of users whose actions caused significant IT system harm or …
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
… to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also … that, with rising sea levels, the range and depth of storm surge will increase across New York City. With the … due to heavy rain, which is harder to predict in terms of timing and location of impact. Therefore, protective …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsIX.7.E Disaster Assistance – IX. Federal Grants
… a disaster event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland Security and Emergency Services (DHSES), the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls … Averill Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through … of the payroll process. The Treasurer did not control her electronic signature. Key Recommendations Establish … clerk’s duties. Ensure the Treasurer maintains control of her electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229