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Opinion 92-55
… may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to … repair and maintain the private water lines of an outside consumer of the village water system (see 1980 Opns St Comp … the village may consider such costs when setting water rates for the outside consumers (see 34 Opns St Comp, 1978, p …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Town of Lancaster - Information Technology (2018M-114)
… of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control … assets. Ensure all necessary personnel receive IT security awareness training and that training is provided whenever the …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Town of Newfane – Supervisor's Financial Records (2017M-7)
… The Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and … Recommendations Properly monitor the secretary's and the CPA's work to ensure that accounting records are timely, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Passenger Vehicle Fleet Management
… vehicle provided by the agency, their personal car, or a rental vehicle. Historically, the State has taken a … State employees incurred at least $31.8 million in vehicle rental and mileage reimbursement costs. About 85 percent of … were recognized by our audit, while others either occurred near to or after the end of our audit fieldwork (and possibly …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementCity of Tonawanda - Information Technology (2018M-146)
… acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an inventory of IT assets. … City personnel receive IT security awareness training and that training is provided whenever the IT policies are … updated. City officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146CUNY Bulletin No. CU-307
… the Memorandum of Agreement between the City University of New York and the Professional Staff Congress for the term …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfVillage of Cohocton – Cash Receipts (2015M-63)
Village of Cohocton Cash Receipts 2015M63
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63CUNY Bulletin No. CU-514
… increase. Affected Employees Employees in Bargaining Unit TS in title of Maintenance Worker Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andCity of Hornell – Information Technology (2017M-293)
… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Village of Nissequogue – Information Technology (2015M-31)
… computer use, internal user access, remote access, password security and management, data backups and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… Several fire districts are not accurately calculating credits for … and as a result local volunteers may be shortchanged on benefits, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. LOSAP … Several fire districts are not accurately calculating credits for …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programTown of Greece – Information Technology (2017M-145)
Town of Greece Information Technology 2017M145
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Opinion 2005-9
… SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, … district of the central high school district must take the training required by section 2102-a of the Education Law if … to the central high school board after that date. The training must be taken within the first year of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Greenwich – Purchasing (2020M-135)
… of competition as required by the Town’s purchasing policy. Diesel fuel aggregate purchases totaling $35,474 were … by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. Verify the procurement policy and procedures were followed as part of the audit and …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Unified Court System Bulletin No. UCS-219
… Affected Employees Employees represented by Court Attorneys Association of the City of New York in Bargaining Unit SN Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-219-court-attorneys-association-city-new-york-dues-and-agency-shop