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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 88-46
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … St Comp No. 80-202, p 52; see also Office of the State Comptroller, Financial Management Guide, Cash Management and …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 92-18
… whether a particular property is benefited by a public improvement, ". . . the test to be applied is not how the land is presently being used, but whether the improvement generally enhances the value of the property" ( … law that all properties within an area served by an improvement 'are to some extent at least actually benefitted, …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State 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.pdfArrochar Meats, Inc.
… found Arrochar Meats purchased 13,960 gallons of fuel from Burke Heat at an average of $3.71 per gallon, and 5,000 … fuel to DMNA for $4.99 per gallon and had People’s Oil or Burke Heat deliver the fuel directly to DMNA’s facilities. As … items such as fuel during times of disaster. Ensure Burke Heat is aware that the outstanding balance associated …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand … that are fundamental to how IT professionals approach data and network and system security: the CIA triad and … submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsInternal Control System Components
… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … nature of these changes, managers in some units need additional training and outreach to gain a better …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCost-Saving Ideas: School District Auditing – Internal Auditor
… Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and shared service …
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
… operated and maintained as a town-wide function ( Incorporated Village of Ardsley v Town of Greenburgh , 79 …
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
… – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Revenue Contract / Amendment. EDSS will pull … Financial System Contract Business Unit / Department ID combination (refer to the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpMonitoring 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.pdfXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… and/or Expenditure Summary Report Budget Amendments and/or Change Orders Work Orders Proof of goods received (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsMonitoring 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.pdfState Comptroller DiNapoli Releases School Audits
… districts annually spend approximately $60 billion in federal, state and local funds. For additional background or … the board and district officials continued to raise the tax levy by an average of 2 percent each year or a total of …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0EDSS - Procurement Contract / Amendment Help
… will be received the next business day. What if I cannot find my Procurement Contract / Amendment when searching in … Procurement Contract through EDSS. How will I know which documents to attach to support my Procurement Contract / … or email [email protected] . How can I find an EDSS Procurement Contract / Amendment that isn’t …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpOpinion 90-14
… review fees to engineer or lawyer) TOWN LAW, §277(1): A town may impose a schedule of fees upon a developer to … in reviewing subdivision applications. TOWN LAW, §§20(2)(a), 27(1), 118, 277: When a town imposes engineering and legal fees …
https://www.osc.ny.gov/legal-opinions/opinion-90-14State Comptroller DiNapoli Releases School District Audits
… appropriate scheduling, over $155,516 of these overtime payments could have been avoided or reduced. Officials also …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits