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Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings Appropriations were overestimated … million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Riverhead Central School District – Vendor Master File (2017M-139)

… W-9 form (Request for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139

Alexander Central School District – Financial Management (2020M-64)

… each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Compliance With Payment Card Industry Standards

… New York. Most of the toll points along the Thruway only accept cash and E-ZPass charges as toll payment. All …

https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standards

Details About the Audit Process

… appended to the end of the final report. Note that we will only include the response itself; any voluminous documents … to Top Report Distribution Draft reports are distributed only to auditee officials, with copies provided to the …

https://www.osc.ny.gov/state-agencies/audits/details-about-audit-process

DiNapoli: Health Departments Need to Clean Up Act on Food Safety

… are not consistently enforcing the state health code for eateries and other establishments nor explaining why … with serious violations accountable could be a recipe for disaster.” The state Department of Health (DOH) is responsible for overseeing New York’s more than 96,000 food service …

https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safety

State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure

… announced that he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting similar comprehensive … The agreements were reached with casino operator Caesars Entertainment Inc., delivery service DoorDash Inc., and …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosure

Operational Advisory No. 22

… needs for creation of purchase orders for funding purposes only, or, when combined with the use of deliverable specific …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summary

Accounts Payable Advisory No. 67

… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … ). Executive Order 202.109 ( … ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest

Opinion 99-15

… provides that exemptions from taxation may be granted only by general law. Based on the foregoing, we believe it is … Constitution providing that exemptions may be granted only by general law, in the absence of state enabling …

https://www.osc.ny.gov/legal-opinions/opinion-99-15

State Comptroller DiNapoli Releases Audits

… balance estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized contracts …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

SUNY Bulletin No. SU-252

… Purpose To provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … campus is allocated a portion of the Doctoral Program Recruitment and Retention Enhancement Fund based on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-252-suny-recruitment-and-retention-payments-gsnu-employees

SUNY Bulletin No. SU-263

… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-263-suny-recruitment-and-retention-payments-gsnu-employees

Afton Central School District – Fund Balance Management (2023M-18)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine audit … investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” Comptroller DiNapoli said. “Thanks to the State Police and District Attorney Hubbard for …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

State Comptroller DiNapoli Releases Municipal Audits

… learned that a large-scale timber operation would be the only type of local industry that could take advantage of the …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-audits

Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance

… to establish expectations, a service level agreement (SLA) should be used to help further expectation clarity and measurement methods. An SLA is different from a traditional written contract in that … are released throughout the year are installed timely, the SLA should indicate exactly what operating system(s) and …

https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-services