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Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followState Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax rates. Affected Employees Employees who are residents of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changePayServ
… 403b Plan Enroll Employee in General Deduction Enroll in a Pension Plan Enter a Rehire Hire a Person Mid Pay Period Proration ORP/VDC … Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservOpinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … to the county jail because the sheriff is unable to do so, the cost of the transportation is a county charge. You … because the sheriff is unable or unwilling to do so, it is also well-established that the cost is a county …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 2000-21
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the Town Law provides as follows: The town board of a town or the town boards of more than one town, and the board of trustees of an incorporated village or the boards of trustees of more than one incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… 30 days. DiNapoli's auditors found 21 priority "A" defects at 12 stations that had been inspected by station … whether steps were being taken to address safety issues at train stations, including determining whether "customer … or procedures for addressing safety-related incidents at stations. Read the report on the MTA, or go to: …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were … easily online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% nationally from the first …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityArea #2 – IT Security Training and Awareness – Information Technology Governance
… many accounts of users whose actions caused significant IT system harm or financial losses. They may have been fooled … harmful attachments or visiting malicious websites. Even system administrators, who are typically regarded as having … should be directed at the specific audience (e.g., user or system administrator) and include everything related to IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… A new report by State Comptroller Thomas P. DiNapoli highlights … In Fall 2022, there were 896,000 students enrolled across all postsecondary institutions in the state. This was the … total enrollment was lower than in Fall 2021 and not all SUNY institutions experienced increases. The college-age …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsOpinion 88-45
… by a "capital note resolution" or in certain instances, a bond resolution. Section 32.00 of that statute prescribes the form and content of such bond and note resolutions. Among other things, these … requirements pertaining to the voting strength by which a bond or note resolution must be approved (Local Finance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Superstorm Sandy, weather predicting models have indicated that, with rising sea levels, the range and depth of storm … Commission’s Report, the MTA created a series of projects that were added to the 2010–14 Capital Program. Inspection … was initiated to prevent flood water from entering 14 fan plants; however, only 11 fan plants were mitigated. Transit …
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
… project in the first instance. In this case, they can code transactions to track the disaster activity and later …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between … rest of the nation. The large spike was driven by New York City and the influx of asylum seekers, but the rest of the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkControls Over Unclaimed Bottle Deposits
… are required to establish an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act … earned, and the quarterly ending balance of the bank account. The Department has the authority to penalize deposit …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… The Office uses its Child and Adult Integrated Reporting System (CAIRS) to collect, analyze, trend, and report … are not recertified timely; program data in the CAIRS system is not complete or accurate; some program staff do not …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programState Comptroller DiNapoli Releases Municipal Audits
… the tentative budget for the general, electric and parking funds are reasonable. However, the water and sewer funds' tentative budgets are not balanced and include a … by adjusting the rate structure in the water and sewer funds. Village of Hempstead – Budget Review (Nassau County) …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-63
… from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing authority … shall be exempt from the payment of (a) any taxes or fees to the state or any subdivision thereof and (b) any fees to … employee as compensation for services rendered in his or her official capacity and, therefore, are not within the …
https://www.osc.ny.gov/legal-opinions/opinion-89-63