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Responsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … governing boards fulfill their oversight responsibilities is by asking questions related to controls over IT systems … could be very expensive. It is understandable that someone with little or no IT knowledge might be apprehensive about …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsProjected Invoice
… an estimated maximum amount to amortize, regardless of whether you participate in the Contribution Stabilization … Contribution Stabilization Program . For participants of these programs, this does not account for your Reserve … options 41J and 341J refer to Sections 41(j) and 341(j) of the Retirement and Social Security Law (RSSL), which allow …
https://www.osc.ny.gov/retirement/employers/projected-invoiceContract Award and Performance
… efforts focused on research and development with the goal of reducing the State’s petroleum consumption. NYSERDA’s … contracts. According to the Manual, the two primary types of competitive solicitations are Program Opportunity Notice … (PON) and Request for Proposals (RFP). Other examples of competitive solicitations include: Request for Quotations …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceJoin Our Team as a State Program Examiner!
… Effectuate Positive Change for New Yorkers Auditing is the heart of our work at the … while providing the Legislature and Executive Branch with an independent and objective view of how government can …
https://www.osc.ny.gov/jobs/sgaCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… manner to enable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Churchville-Chili Central School District – Procurement (2025M-18)
… to capital improvement projects (CIP) in accordance with statutory requirements and District policies? Audit … Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … to CIP contracts were competitively procured in accordance with the District’s procurement policies or GML. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… County adult literacy teacher William Fisher was charged with falsifying his time sheets to steal more than $4,000 … his own pockets,” DiNapoli said. “Thanks to my partnership with District Attorney Oakes and the New York State Police, … During an internal audit, CiTi BOCES found discrepancies with Fisher’s time sheets. CiTi BOCES reported this to the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York … plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross … Eligibility and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… of its residents,” said DiNapoli. “Still, the need for more affordable housing, jobs and quality of life … truly provide Bronxites a share in an equitable economy. I thank Comptroller DiNapoli for the leadership he has taken … exactly what we know to be true – that the Bronx is resilient and that our residents and small businesses are …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesWindsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the … and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… its fiscal year on March 31 with a General Fund balance of $9.4 billion, an increase of $1.7 billion over the prior fiscal year. "Strong personal … receipts from December through March helped boost the end-of-year bottom line," DiNapoli said. "The state's economy …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… metropolitan area. It is governed by a 23-member Board of Directors, whose members are appointed by the Governor with the advice and consent of the State Senate. The MTA has six constituent agencies, … is responsible for the planning, design, and construction of major MTA projects. The MTA has a Headquarters (MTAHQ), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesOpinion 2008-2
… Municipal Law § 802 (1) (h) applies and the interest is not prohibited. The board member would be required, … § 803 [1]). The written disclosure must be included in the official record of the governing body's proceedings ( id .). … General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli Announces State Contract and Payment Action for March 2017
… waste or other improprieties. Cumulatively through March for calendar year 2017, DiNapoli's office has approved 4,830 … ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … $116.5 million for 16,000 corporate and other refunds. $26 million for 78,000 property tax freeze credits. Office of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017DiNapoli Releases May State Cash Report
… However, total receipts during the first two months of the current fiscal year remain below last year’s levels. … state brought in more money than expected in May because of strength in personal and business taxes as well as … with any fluctuations later in the year.” Tax receipts of $4.1 billion in May were 1.6 percent higher than in 2013. …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportState Agencies Bulletin No. 560
… work station, is considered to have worked a minimum of one-half day for the purpose of computing overtime compensation. An employee working a … that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash disbursement practices for the period … students who attend Binghamton City School District on a tuition basis. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… District official Timothy Gregg drives home an important lesson: corrupt officials who abuse their position to enrich …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudComptroller DiNapoli's Office Releases State Revenue Forecast
… The Office of New York State Comptroller Thomas P. DiNapoli released the … from Robert Ward, deputy comptroller for the Division of Budget and Policy Analysis, providing a state budget … The Office of New York State Comptroller Thomas P DiNapoli released the … today from Robert Ward deputy comptroller for the Division of Budget and Policy Analysis providing a state budget …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapolis-office-releases-state-revenue-forecast