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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Development Agency Internal Controls Over Selected Financial Activities 2012M244 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not record, … were reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… or treasurer of the board The superintendent Any district official responsible for business management An employee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to … Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 88-46
… MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and municipalities … the authority to invest those funds. Authority over the investment of funds may not be delegated to an advisory board. Prior opinions relative to cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Controls Over CUNY Fully Integrated Resources and Services Tool
… For example, certain users’ roles allowed them to change personal information for any student, and this role was not … it may appear that these functions (such as applying for a loan) could be executed, they most likely could not. However, … Public Safety Staff (2013-S-65) CUNY SPS: Controls Over Bank Accounts (2014-S-78) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether … 2022. Background In the decade since Superstorm Sandy, weather predicting models have indicated that, with rising … to prepare for rising sea levels, storms, and severe weather events. According to the MTA’s website, the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 92-18
… fee" as a user fee on the owners of all improved properties within the town that generate solid waste. The fee … King v City of Yonkers , 115 Misc 2d 461, 454 NYS2d 273; New York Telephone Co. v Common Council and Assessor of the City …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Arrochar Meats, Inc.
… Sandy. Background During emergencies, the National Guard provides relief services under the day-to-day direction … that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven vouchers totaling $94,610 related …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incMonitoring of Construction Management 2020-S-42
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42.pdfTown of Cohocton – Procurement (2025M-13)
… Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13IT Security Fundamentals – Information Technology Governance
… are fundamental to how IT professionals approach data and network and system security: the CIA triad and … confidentiality, information must be organized in terms of who ought to have access to it as well as its sensitivity. … A combination of controls helps ensure that your system does not become overly dependent on any one control or layer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsInternal Control System Components
… a comprehensive system of internal control over its operations. The Division of the Budget’s Budget Policy and … each system: control environment, control activities, risk assessment, information and communication, and monitoring. …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCost-Saving Ideas: School District Auditing – Internal Auditor
… CostSaving Ideas School District Auditing Internal Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases School Audits
… for individuals who used district IT assets. Personal Internet use was found on computers assigned to four …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsTitle IV-E Foster Care – Federal Funding and New York
… in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … Foster Care Services is due to receive the largest allocation of Title IV-E, comprising roughly 60 percent of … with Protective Services receiving the next largest allocation at 18 percent of the funding. The Protective …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careComptroller DiNapoli Releases State Audits
… been issued: Department of Health: Improper Payments to a Dentist (Follow-Up) (2015-F-3) An audit issued in July 2013, … 30, 2012, Medicaid made $66,402 in improper payments to a dentist. In a follow-up report, auditors determined DOH has … in the initial audit report. This included monitoring the dentist’s claims for behavior management and after-hours …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsOpinion 89-58
… 1957, p 60; 11 Opns St Comp, 1955, p 609). January 4, 1990 Diana Centrella Prevete, Esq., Acting Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 97-15
… bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (no authority to establish lighting … of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Monitoring of Construction Management (2020-S-42) 180-Day Response
Objectives To determine if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42-response.pdf