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Opinion 89-63
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-63DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including … access to health care information. Too often, however, it gives negligent health care providers a slap on the wrist … and to improve public access to this information. DOH is responsible for ensuring civil violations of state health …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: Wall St. Profits on Pace to Beat 2016
… for a second consecutive year of higher profits, according to a report released today by New York State Comptroller … the broader economy in harm's way." Industry performance is traditionally measured by the pretax profits of the … by 19 percent since 2007 (after adjusting for inflation), it was still five times higher than the $74,800 average …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-wall-st-profits-pace-beat-2016DiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… rate for mothers in New York City has improved but it remains higher than it was prior to the pandemic, according to a report released today by New …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsVillage of Arkport - Information Technology (2019M-203)
… adequately safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate … written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to … and the Village’s computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Roosevelt Union Free School District - Information Technology (2019M-193)
… whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief … Officer to be responsible for ensuring computerized data is secure, identifying and recommending technology solutions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Oversight of Information Technology Consultants and Contract Staffing
… Objective To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants and contract staff to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… and District officials ensured information technology (IT) assets were safeguarded. District officials accurately … have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonDryden Central School District – Information Technology (2020M-106)
… PPSI. Officials did not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106DiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… behalf of the New York State Common Retirement Fund (Fund) to fellow Chipotle Mexican Grill Inc. shareholders in advance … equity. An independent audit looking at these issues is overdue.” Although Chipotle states it is taking steps to address these issues, it has not …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Kings Park Central School District – IT Asset Management (S9-22-13)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Central Valley Central School District – IT Asset Management (S9-22-7)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Amazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… behalf of the New York State Common Retirement Fund (Fund) to fellow Amazon shareholders in advance of the company’s … racially diverse directors on Amazon’s board. “Amazon says it supports the fight against racial injustice, but so far … It’s past time for Amazon to take a hard look at how it is addressing racial justice in its operations, just like …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionLGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfNew Legislation Providing Financial and Budgetary Flexibility to Local Governments and School Districts
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts.
https://www.osc.ny.gov/files/local-government/publications/pdf/providing-financial-and-budgetary-flexibility-to-local-governments-and-school-districts.pdfXII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the Statewide … Business Units should note that in the event that a refund is owed to the State and the State-issued check was combined … the Business Unit should use a credit memo only when it determines that the vendor will receive future payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateOpinion 94-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero … §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … percent of the population), 11 of 12 teachers responding to our survey were satisfied with their Internet … usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our … Central School District District used resources to ensure the Districts Internet connectivity meets the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9