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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue … competitive bidding applied when purchasing a new tanker truck. As a result, officials did not competitively bid and …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsService Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the … may also affect the ex-spouse’s share, depending on when it was earned. The most commonly used equitable … Service credit is a factor in both the numerator and the denominator: 50% x the years of service earned during …
https://www.osc.ny.gov/retirement/members/divorce/service-creditUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Purpose To determine whether UnitedHealthcare overpaid for … Surgery Centers that were contractually required to use in-network anesthesia providers. The audit covered the … To determine whether UnitedHealthcare overpaid for …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryOperational Advisory No. 35
… payment to an employee for personal services is not intended to supersede normal State Payroll procedures. … However, if an agency determines that a salary advance is necessary, OSC recommends the agency refer to Payroll …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesState Comptroller Releases School District Audits
… Union Free School District – Information Technology (IT) Assets Inventory (Suffolk County) At the time of initial … district officials were unable to locate the remaining 66 IT assets (14 percent). Fallsburg Central School District … provided with IT security awareness training. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsOpinion 99-7
… (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act providing otherwise, a fire district … be for the benefit of the fire department or company. This is in response to your letter asking whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7State Comptroller DiNapoli Releases School District Audits
… – Information Technology Equipment Inventory (Genesee County) District officials did not appropriately track and … – Network and Financial Software Access Controls (Ontario County) District officials did not ensure that network and … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Granville Central School District – Medicaid … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School District – … New York State Comptroller Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payComptroller DiNapoli Releases School District Audits
… In addition, 10 checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … District officials did not establish written procedures for password management, wireless security, remote access and … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193) … to support efforts were made to obtain the best price. None of the 10 professional service providers reviewed … Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Legal Requirements
… 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the … agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Corrections and Community Supervision: … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… who were selected based on RFPs issued in 2013 and 2014. Somers Central School District – User Accounts and Software …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… or kept up to date by highway department personnel. In addition, town officials were only able to account for … of 720 fine and fee receipts totaling $31,056 within 72 hours. In addition, auditors also found the justices did not … awareness training. Town of Moriah – Cash Management (Essex County) The board did not develop and manage a …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Small Business Growth in New York Outpaced National Average
… slightly faster than the national pace, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, based on the most recent data available from the U.S. … 81 percent having fewer than ten employees. DiNapoli’s report found: The smallest firms in New York, those with four …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageArea #12 – Information Technology Contingency Planning – Information Technology Governance
… the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic data to be … government or school needs. Backup Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss or damage to the original. Establishing backup …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning