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North Tonawanda City School District – Information Technology (2023M-102)
… resources and student information could be inappropriately altered, accessed or used. In addition to sensitive … network user accounts. Properly manage permissions for 517 user accounts in the student information application … and as a result, District officials lacked preparedness for a cyberattack. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Open Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfProperty Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfSelected Management and Operations Practices (2020-S-38) 180-Day Response
To determine whether the New York Power Authority’s electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs could be achieved; and whether it's EVolve NY program met its initial goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38-response.pdfMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdf2020 Census: Municipal Population Shifts in New York State
This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides census population statistics by age, race and ethnicity, along with housing trends, for each city, county, town and village statewide.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-census-municipal-population-shifts-in-new-york-state.pdfDOHMH Language Services - Chinese – (traditional Hong Kong)
An audit released today by State Comptroller Thomas P. DiNapoli found that the New York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language services across its public health clinics and other public-facing programs for patients and clients wh
https://www.osc.ny.gov/files/press/pdf/dohmh-langagues-services-hk.pdfDOHMH Language Services - Chinese- simplified
An audit released today by State Comptroller Thomas P. DiNapoli found that the New York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language services across its public health clinics and other public-facing programs for patients and clients wh
https://www.osc.ny.gov/files/press/pdf/dohmh-langagues-services-cn.pdfDOHMH Language Services - Spanish
An audit released today by State Comptroller Thomas P. DiNapoli found that the New York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language services across its public health clinics and other public-facing programs for patients and clients wh
https://www.osc.ny.gov/files/press/pdf/dohmh-langagues-services-es.pdfFacilitated Programs to Assist Small Businesses (2022-N-4)
To determine whether the New York City Department of Small Business Services (SBS) provided available services under programs to small businesses to assist them in obtaining funding for opening, operating, and expanding their businesses. The audit covered the period from July 2019 to November 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-22n4.pdfMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended the … of Health: Overpayments for Services Also Covered by Medicare Part B (2012-S-27) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… $5,848 for coinsurance because there are no limits on Part C cost-sharing. If the Department limited payment of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cOpinion 95-30
… grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … Prior inconsistent opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-30More About This Retirement Plan – Special 20- and 25-Year Plans
… by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These benefits are provided by … and you have elected one of these special plans. NYSLRS is required to compare the employer’s special plan cost to … Comptroller, administers these plans. Our main office is in Albany, New York. This publication is a general …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… was sentenced today for claiming simultaneous work hours at two public school districts, according to an audit … today in Erie County Court to five years probation, 100 hours of community service and $18,229 in restitution, which … technology (IT) technicians or verify their work hours. They also failed to properly monitor a vendor’s IT …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianMTA-NYC Transit Medical Assessment Centers
… operate a bus carrying passengers. One of the requirements is passing a medical examination every two years. Other … can be for pre-employment to determine if there is some medical reason that a person may not be qualified for … at one of Transit’s five MAC locations. In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersTravel Advisory No. 15
… for full personal vehicle mileage reimbursement is no longer applicable for business-related travel when a more cost-effective option is available. The update is a result of the State’s decision to lift COVID-19 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsOpinion 2000-20
… St Comp No. 79-71-A, p 13, membership in local chamber of commerce; 1982 Opns St Comp No. 81-255, p 255, p 272, … and storing of fire apparatus and equipment …" In our view, these express powers necessarily imply the authority …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases Audits
… Honey bees are essential to the agricultural industry for the pollination services they provide. The State … organisms within colonies by including additional tests for certain diseases and could improve its efforts to ensure … of active apiaries in the State, which is necessary for thorough monitoring and inspection purposes. Ag&Mkts made …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-audits