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Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) charged with making … MTA and its agencies. In April 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… speculative project involving the purchase of land and installation of a water line. The Board failed to use …
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
… position. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… If you decide to, the board must establish the position by resolution. If you decide not to hire, the board must …
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
… The body or official responsible for auditing claims will vary depending on the type of … School District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board … charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfOpinion 88-46
… As was explained above, a municipality may only delegate non-ministerial functions in the manner provided by law. In … agreement, we note that your inquiry does not outline any procedure by which amendments are to be proposed or adopted. …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Arrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … to fuel and 16 vouchers totaling $78,062 related to food DMNA purchased from Arrochar Meats during the period …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incIT Security Fundamentals – Information Technology Governance
… defense-in-depth. These concepts highlight the importance of looking at internal controls both individually and … triad refers to an information security model comprised of three main components: confidentiality, integrity and … that can be used to adequately protect against IT security threats. Only a combination of multiple preventive, detective …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsInternal Control System Components
… to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control … internal control activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller …
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 … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases School Audits
… totaling $549,000 and did not seek competition as required by the procurement policy for five professional service … benefits over six years that were not clearly stated by his employment contract. Greenport Union Free School … adopted budgets that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Auditors found …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsTitle IV-E Foster Care – Federal Funding and New York
… Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides … Title IVE of the Social Security Act Assistance Listing Number 93658 is a federal program that provides reimbursement …
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-auditsTown of Cohocton – Procurement (2025M-13)
… also guards against favoritism, extravagance and fraud, while allowing interested vendors a fair and equal … always solicit competition in accordance with the Town’s procurement policy, statutory requirements or good business … it was an inconvenience for them to adhere to the Town’s procurement policy. Officials’ general disregard for the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 89-58
… 198, 202, 202-a, 220: A town may not, pursuant to Article 12 or 12-A of the Town Law, establish overlapping town districts … properties. You ask whether a town, pursuant to article 12, or sections 81 or 220 of the Town Law, may establish a … Whether a town pursuant to article 12 or sections 81 or 220 of the Town Law may establish a park …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Monitoring 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.pdfOpinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15EDSS - Revenue Contract / Amendment Help
… be received the next business day. What if I cannot find my Revenue Contract / Amendment when searching in EDSS? … ) and a new one created in SFS. If my original Revenue Contract was not submitted through EDSS, … EDSS. How will I know which documents to attach to support my Revenue Contract / Amendment? Any document(s) you would …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-help