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Best Practices – Information Technology Contingency Planning
… scope of backups (e.g., incremental or full) will be based on various factors such as the volume and frequency at which … functioning as intended and that data would be available in the event of an emergency. Store Backups in an Offsite Location – Backups should be secured in an …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… seen little to no impact on their financial operations, while others have seen more significant impacts due to … the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office … the impact of the pandemic on financial operations while developing estimates for significant revenues and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… seen little to no impact on their financial operations, while others have seen more significant impacts due to … the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office … the impact of the pandemic on financial operations while developing estimates for significant expenditures in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… seen little to no impact on their financial operations, while others have seen more significant impacts due to … the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office … the impact of the pandemic on financial operations while developing estimates for significant expenditures in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Essex County (S9-21-9)
… was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… seen little to no impact on their financial operations, while others have seen more significant impacts due to … the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office … the impact of the pandemic on financial operations while developing estimates for significant revenues and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … budgetary practices resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were overspent three consecutive years …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to … which they were not established. The plan was not adopted in the board’s meeting minutes. Medina Central School …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2015, BANY reported $245,613 in reimbursable costs for its Special Education Itinerant … these services to 18 children from 12 school districts in Westchester County. Key Findings For the reporting period …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement … (Onondaga County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were paid without …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Government-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… today announced the sale of $914.3 million State of New York General Obligation Series 2019B Refunding Bonds. This … . The Series 2019B Taxable Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 266
… the attached notice to all employees as soon as possible, in order to avoid any confusion to employees trying to cash … to July 18, 2001. Bank branches at the Empire State Plaza in Albany will be required to continue cashing New York State … Fleet Bank will cash non-customer paychecks that are drawn on Fleet Bank if two forms of proper identification are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksGovernment-Wide Financial Data – 2022 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data