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State Comptroller DiNapoli Releases School District Audits
… required. Hancock Central School District – Non-Resident Student Tuition (Delaware County) Officials did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board approved NRT … balance was $3.3 million, which exceeds the 4% statutory limit by 8 percentage points. District officials improperly …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT resource, such as a particular software program … The first step in implementing adequate access controls is determining what level and type of protection is …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Guilford – Budgeting (Chenango County) The board did not … Actual revenues exceeded estimated revenues by an average of $210,000 (42%) in the general fund and $180,000 (17%) in … The board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… million, to in part conduct a Methadone to Abstinence Residential Treatment program (MTAR program). PROMESA is one … oversight of programs. However, officials do not expect wholesale changes to begin for several years, and then only … not allowable, and take steps to ensure the organization does not re-claim these costs for funding in the future. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incState Agencies Bulletin No. 1613
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsState Agencies Bulletin No. 1691
… Employees Employees who receive employer paid and/or union (PEF and/or CSEA) paid qualified educational assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsOpinion 89-44
… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … whether or not they received moneys during the month for which they are reporting. You ask if acting village … Justice Court Fund of the Office of the State Comptroller for those months during which they did not preside as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 98-13
… under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a … to the Education Law, could construct a building to house and display works of art, objects of special character …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park … Concerning the use of park trust funds received by a village from subdividers pursuant to Village Law 77301 …
https://www.osc.ny.gov/legal-opinions/opinion-88-21College Readiness
… covered the period from September 2015 through March 2022 and included students who were expected to graduate high … nearly half of all students who do complete high school and go to college require remedial courses and nearly half never graduate. The New York City Department …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessState Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative): Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost … Audit Initiative): Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual … Education Audit Initiative): Kids in Action of Long Island Inc. – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29State Comptroller DiNapoli Releases School District Audits
… with administrative rights or establish written procedures for granting, verifying, changing and disabling network user … services may not be understood and the district may pay for duplicated services. Officials did not ensure the IT … time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli Op Ed in Times Union
… social isolation, and the Department of Motor Vehicles is using facial recognition technology to deter identity … technological advances come with profound ethical, legal and societal questions that have to be addressed. If … serious vulnerabilities. For example, when we asked what happens to the data created and collected by the AI …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionState Agencies Bulletin No. 2131
… Incentive Program Payment Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … Since PayServ does not include this information, OSC will mail a Request for Special Wage Payment Report to inactive … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… , Noise in New York City Neighborhoods , released today by State Comptroller Thomas P. DiNapoli. The report maps noise … said. "This report gathers data that could be used by state and city agencies to focus noise control efforts more … on noise provide useful information that enables city and state agencies to improve the quality of life for residents …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 92-41
… the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are … not be liable for losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey … any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on … and Multiple consecutive unsuccessful attempts to log-on to a system. Unauthorized, unusual or sensitive access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Comptroller DiNapoli Releases School District Audits
… Officials did not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded … they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits