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Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canaseraga Central School District , Hoosic Valley … the Washingtonville Central School District . "In an era of limited resources and increased accountability, it’s … is no documentation indicating who is using the point of sale system. Although individual passwords are required to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0X.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance that Business Units need to register vendors and customers with … requirements to report the total funds received from one entity. OSC created the Centralized Customer Management Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … County) The Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the … precludes the Department and auditors from confirming all funds collected were recorded and deposited in a timely …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsUser Access Controls Over Selected System Applications
… to those applications. This audit covered the period from January 1, 2015 through October 8, 2019. About the Program … whose users were deceased at the time. We also found 27 users who maintained unnecessary and inappropriate access … jobs that did not require that access. Further, in 12 of 27 instances, it took more than a month for access to be …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsExamples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ 1,457,820 6,461,708 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Use of Vendor-Supported Technology (Follow-Up)
… must follow to secure and protect the confidentiality, integrity, and availability of information. This includes … ensure those actions and plans were completed and find solutions for systems that remain unaddressed. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… are nearly $2 billion lower than last year, according to the monthly State Cash Report released by New York State … DOB’s latest projections. “State tax receipts continue to come in stronger than expected, but year-to-date collections are …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearFinancial Management Practices
… watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesHate Crime Reporting
… this data to the Federal Bureau of Investigation (FBI) for its collection and publication. Hate crimes are … via e-mail. As of March 11, 2014, the Division had data for 2,601 hate crimes that occurred in New York State during … feasibility of amending the database program code to allow for reporting of multiple biases. Other Related Audit/Report …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTown of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court … are being completed for all Court bank accounts when monthly bank statements are received. Assess the risk …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Selected Employee Travel Expenses
… of contemporaneous documentation to establish whether the official station of the selected employee was in the best … needed. Key Recommendations Ensure that each employee's official station is established in compliance with State …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesBusiness Partners
… of NYSLRS and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions affecting … Administration Bureau and a copy of the hearing record is provided to every hearing applicant at no cost. … Medical Examiners An independent medical examiner (IME) is a physician who has not been involved in a NYSLRS member’s …
https://www.osc.ny.gov/retirement/business-partnersII.3.A Planning – II. New York State Financial Accounting
… to continue agency programs at current levels in the new fiscal year. In November, the State Budget Director … legally authorize the expenditure of funds during the new fiscal year. Prior to passage of the appropriation bills, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2004-4
… -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in … §800(3): If the compensation paid to the law partner of a school board member, who is engaged by the school district as its attorney, is not mixed with other revenues of the partnership, and if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… (creation of capital reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital … a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay into … landfill will provide environmental and public health benefits into the future as well as in the present (see …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli Releases Review of First Quarter State Revenue Collections
… office issues a state cash report every month identifying actual state revenues and spending from the prior month. The …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… . This includes 10 counties, 10 cities and 20 towns. This is the fourth year DiNapoli’s office has evaluated the … said DiNapoli. “Our monitoring system has shown that for those localities experiencing financial hardship, it can … long-term financial plans.” The latest round of scores is based on 2015 financial information provided to DiNapoli’s …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… employment expansion in the city's history, according to a report released today by State Comptroller Thomas P. … The city's three main business districts (Midtown, Midtown South, and Downtown Manhattan) together contain 450 million … space has lowered the vacancy rate in Manhattan from 12.8 percent at the end of the recession (2009) to 9.7 percent …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansion