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Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30)

To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f30.pdf

Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)

Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdf

Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87

This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf

Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdf

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/glen-cove-ida-2020-139.pdf

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdf

Compliance With Executive Order 95: Achieving Transparency and Citizen Engagement Through Open Data

https://www.osc.ny.gov/files/reports/special-topics/pdf/eo95-open-data-report-2021.pdf

Patient Safety Center Activities and Handling of Revenues (2019-S-15) 180-Day Response

To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that purpose.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15-response.pdf

Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8) 180-Day Response

To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8-response.pdf

Cybersecurity for Local Governments and Schools Virtual Series - Week 1 – WHERE do we start?

https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-1.pdf

Cybersecurity for Local Governments and Schools Virtual Series: Week 4 – Tying up Loose Ends

Print out presentation to follow along and take notes during the webinar.

https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-4.pdf

Monitoring and Administration of Public Protection Grant Programs (2019-S-21), 180-Day Response

To determine whether the Division of Criminal Justice Services is adequately administering and monitoring selected public protection grant programs ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s21-response.pdf

Cybersecurity for Local Governments and Schools Virtual Series - Week 3 –Protecting Against Unseen Dangers

Print out presentation to follow along and take notes during the webinar.

https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-3.pdf

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

Determine whether District officials could achieve cost savings by offering health insurance buyout incentives and providing select special education services.

https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-84.pdf

Selected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8) 30-Day Response

To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8-response.pdf