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Use of Vendor-Supported Technology (Follow-Up)
… in Erie and Niagara counties, including the NFTA Metro Bus and Rail System, the Buffalo-Niagara International … for ensuring systems are up to date and maintained at vendor-supported levels. Our initial audit report, … was complying with requirements to maintain its systems at vendor-supported levels. We evaluated selected systems and …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followStreet and Sidewalk Cleanliness (Follow-Up)
… included in our initial audit report, Street and Sidewalk Cleanliness (Report 2019-N-1 ). About the … data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the … of Operations (Operations); NYC311 service requests data; and other daily records, such as DSNY’s Mechanical Broom …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal Year 2020-21 are nearly $2 billion lower than … $1.7 billion higher than anticipated by the state Division of the Budget’s (DOB) January projections. Tax receipts for the month of January totaled $11.4 billion. This is $550.5 million …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… million higher than forecast in the most recent Division of the Budget (DOB) update to the State Financial Plan, … for fiscal year 2021 totaled $75 billion through the end of February. “There is reason to be cautiously optimistic … tax revenues from February and the passing of significant additional federal assistance, thanks to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsState Comptroller DiNapoli Statement on New York City's November Budget Update
… the following statement regarding the agreement announced today on New York City’s November Financial Plan. “The … the following statement regarding the agreement announced today on New York Citys November Financial Plan …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateOversight of Industrial Hemp (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … Agricultural Act of 2014 was signed into federal law and, in part, authorized institutions of higher education and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followState Comptroller DiNapoli Releases School District Audits
… reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund … (Madison County and Oneida County) The district’s network was not adequately secure to protect the student information … to malicious software. A written disaster recovery plan was not made available to the Comptroller’s auditors or the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and procedures governing cafeteria cash receipts. As a result, the district still uses only one cash drawer and … of sale system. Although individual passwords are required to access the system, they are not routinely changed. In …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to … and review of facilities. We issued our initial audit report on January 19, 2018, covering the period January 1, … in addressing the issues we identified in our prior report. All five audit recommendations have been implemented. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsUser Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system … only academic medical center in Central New York, consists of four colleges, a research enterprise, a clinical system, … more than 200 applications that contain a broad range of sensitive and personal information that is considered …
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
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Program Revenues … Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and … 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-activitiesCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected … protect against electronic security breaches and theft of payment card data. Key Findings While Central Office … sufficient guidance to the CUNY colleges regarding Payment Card Industry …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsChittenango Central School District – Audit Follow-Up (2023M-155-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… Recession in 2009, the city has added more than 620,000 jobs. During that time, those employed in office settings … decade, the redevelopment of Lower Manhattan and new construction elsewhere in the city replaced the space that … has raised the value of existing buildings and spurred new construction and renovations. Based on data provided by the …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… said DiNapoli. “Our monitoring system has shown that for those localities experiencing financial hardship, it can … and develop realistic long-term financial plans.” The latest round of scores is based on 2015 financial information … sortable list of fiscal scores for municipalities, visit: …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresSteuben County – Safeguarding Computerized Data (2025M-96)
… January 1, 2023 – July 31, 2025. We expanded the scope of the audit to look at all network user accounts, … computerized data is especially important as the number of instances of people with malicious intent trying to harm computer …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Selected Financial Management Practices
… State Division of the Budget (DOB) has not released the funds. ORDA officials advised that without the $1.7 million, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… sector (125,931) but the Southern Tier has the highest share, 7.9%, as it contains more than a dozen postsecondary … institutions, including large campuses such as Cornell and Binghamton universities. None of the regions had …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lags