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Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a … for 2025 totaled $920,505 and the District’s vehicle capital reserve (Reserve) fund balance totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 88-9
… facilities. Prior to such delegation, the town board must call and conduct a public hearing on the increase or … may be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the … and estimate have been completed, the town board then must call a public hearing and cause a notice of hearing to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Geddes Town Clerk Charged in $30K Swindle
… Thomas P. DiNapoli and Onondaga County District Attorney William J. Fitzpatrick announced the arrest today of Geddes … to our partnership with Onondaga County District Attorney William J. Fitzpatrick, we were able to reveal her scam. We … out fraud and theft," Onondaga County District Attorney William J. Fitzpatrick said. "My office has always had a …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleCity of Troy – Budget Review (B5-13-20)
… by over $1.4 million. The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Accounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The … to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationPutnam County Industrial Development Agency – Management Practices (2013M-257)
… (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The PCIDA was established in … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … Although the Treasurer generally maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialOpinion 90-28
… board member performing private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards … of board member providing private engineering services for subdivisions) GENERAL MUNICIPAL LAW, §805-a(1)(c): A … from receiving or agreeing to receive compensation for engineering services performed in connection with any …
https://www.osc.ny.gov/legal-opinions/opinion-90-28New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… announced that on Monday, November 10, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arraigned on an … Tuesday, November 18, 2025, co-defendant Ari Manojkumar, age 33, of Highland, was also arraigned on charges of Grand …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… our findings, and I commend them for agreeing to take swift steps to implement controls over inventory that will …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersContact Update Online Help
… Applications section, click on the Office of Operations Contact Management System (OOOCMS) button. Updating Contacts When you view a contact, the choices below appear. When updating information, … title. For example, the organizational role "State Agency - Head of Agency" can be designated as Commissioner, …
https://www.osc.ny.gov/contact-update/online-helpSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… whether the Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit … tax exemptions during 2014. The Agency also administers a Development Fund on behalf of the City for the purpose of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … and employees did not solicit competitive proposals for five of eight professional services providers who were …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192