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Understanding Fund Balance Webinar Presentation
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https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-fund-balance-12-01-2021.pdfEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
Determine whether the District is providing transportation to eligible nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-107.pdfCity of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system.
https://www.osc.ny.gov/files/local-government/audits/pdf/binghamton.pdfTown of Queensbury - Water System Cybersecurity (2018M-268)
Determine whether officials adequately safeguard electronic access to the Town’s water system.
https://www.osc.ny.gov/files/local-government/audits/pdf/queensbury-2018m268.pdfRecord of Activities: Elected and Appointed Officials Webinar Presentation
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https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-presentation-01-11-2022.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 2 – WE Are Our Own Biggest Threat
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https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-2.pdfConflict of Interests and Ethics for Municipal Officers and Employees (GML, Article 18) Presentation
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https://www.osc.ny.gov/files/local-government/academy/2020/pdf/article-18-of-the-general-municipal-law-presentation.pdfCybersecurity for Local Governments and Schools Virtual Series: Week 4 – Tying up Loose Ends
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https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-4.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 3 –Protecting Against Unseen Dangers
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https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-3.pdfWorkers' Compensation Board 2018 Annual Audit
The objectives of our examination were to determine whether claims were appropriate.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2020-02-21.pdfFiscal Stress Monitoring System - Upcoming School District Release
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https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-08-21.pdfMedicaid Management Information System Accrued Liability Calculation
The billing lag factor and formula to compute your accrued MMIS liability
https://www.osc.ny.gov/files/local-government/publications/pdf/mmis-3.pdfAssessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19), 30-Day Response
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19-response.pdfAssessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19)
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in … when the evaluation or any of its categories or components is less than satisfactory and requiring them to address the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfOpinion 89-4
… with the trading partner. As noted, you advised us that the bank of which the supervisor is a director is the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Mitigation for Extreme Weather Conditions and Flooding
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6.pdf