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Controls Over CUNY Fully Integrated Resources and Services Tool
… controls access to the CUNY Fully Integrated Resources and Services Tool system (CUNYfirst) and whether CUNY adequately measured if users’ needs were … own grades. In 37 of 49 sampled cases, a user delegated a function to another person, but did not indicate an end date …
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
… (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA … Therefore, protective measures need to be designed to function while still allowing services to continue running. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsMonitoring 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.pdfArrochar Meats, Inc.
… were to determine whether the Division of Military and Naval affairs (DMNA) conducted appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services … or justify why the State contracts did not meet its form, function or utility, (ii) lacked documentation to support how …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incOpinion 88-46
… basis, including the levying of taxes or assessments to pay such costs on the entire area of the corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Monitoring 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.pdfOpinion 92-18
… of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of solid waste … provides solid waste disposal facilities as a town-wide function and has enacted legislation which requires solid … the collection and disposal of solid waste as a town-wide function paid for by general town taxes (see Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-18IT Security Fundamentals – Information Technology Governance
… that are fundamental to how IT professionals approach data and network and system security: the CIA triad and defense-in-depth. … added protection in case a layer of security fails to function properly or does not prevent or stop a threat to …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsInternal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each … compromises the independence of the internal audit function. Key Recommendations Provide additional training and …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk … Department "Getting the Most Out of Your Internal Audit Function [pdf]," Office of the State Comptroller "Standards …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases School Audits
… did not develop procedures for managing, limiting and monitoring user accounts and permissions and securing personal, private and sensitive … compensating controls such as an independent claims audit function. Auditors also found, the president received …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… monitoring the dentist’s claims for behavior management and after-hours office visits, as well as implementing … significant improvements to its internal control system and, as a result, the current system adequately addresses all … compromises the independence of the internal audit function. As a result of the audit, the WCB re-aligned the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsOpinion 89-58
… a park district within an existing, larger park district and, if so, whether the use of the facilities in the new … within that district. With regard to Town Law, §§81 and 220, we note that these statutes authorize the … are to be financed, operated and maintained as a town-wide function ( Incorporated Village of Ardsley v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 97-15
… to establish a special district for the operation and maintenance of street lighting. You ask whether a county … properties would be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law … of county government and the manner in which it is to function. Charter laws need not be consistent with general or …
https://www.osc.ny.gov/legal-opinions/opinion-97-15EDSS - Revenue Contract / Amendment Help
… What information is required to create a new Revenue Contract / Amendment? The Revenue Contract / … at 518-408-4672 or email [email protected] ) and a new one created in SFS. If my original Revenue Contract was … need to re-enter the Revenue Contract / Amendment as a "New" EDSS Revenue Contract / Amendment. The SFS has a system …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide … documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System … State record retention periods vary depending on the function of the document. Each agency should work with its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bradford Central School District , Corning City School … unrestricted fund balance to exceed the statutory limit of 4 percent for the past three fiscal years. When unused … points. District officials also misclassified a portion of fund balance as non-spendable, thereby improperly reducing …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Opinion 90-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ZONING AND PLANNING -- Subdivisions (validity of engineering and legal fees imposed upon developer); …
https://www.osc.ny.gov/legal-opinions/opinion-90-14EDSS - Procurement Contract / Amendment Help
… the Bureau of Contracts (BOC)? Contracts entered into SFS and successfully submitted through EDSS are received up until … approved or non-approved in EDSS you can use the Search function located in the menu of the Home Page. If you are … approved or non-approved transaction using the Search function, please contact OSC at 518-408-4672 or email …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… Office of General Services (OGS) for use by State agencies and other authorized users. State Finance Law requires … agencies use centralized contracts to purchase commodities and services that meet agencies’ requirements with respect to form, function, and utility. Information about the use of specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contracts