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Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… that failed to properly report correct patient discharge codes on inpatient claims. The audit covered the period from … hospital. Hospitals must also use certain patient status codes to indicate whether the patient was transferred or discharged at the end of their stay. These codes are important because payments may vary significantly …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesComptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of Hebron , … and four recommendations were partially implemented. Hamburg Industrial Development Agency – Project Approval and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District officials used … The purpose of our audit was to determine whether District officials used public resources … and appropriately for the period January 1 2011 to Oct …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologySchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … a not-for-profit development organization, to perform all TCIDA’s administrative and financial services based on a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardDiNapoli Releases Bond Calendar for Fourth Quarter
… Dormitory Authority of the State of New York – two bond sales totaling up to $1.25 billion in tax-exempt and/or taxable fixed rate bonds for the month of October, and two bond sales totaling up to $15.9 million in fixed and variable …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Town of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … TOV funds are used only for the benefit of residents in the portion of the town outside of the village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Police Bulletin No. SP-192
… To provide the Division of State Police instructions for processing the 2019 Education Payment Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2019 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-192-2019-state-police-education-paymentState Police Bulletin No. SP-184
… To provide the Division of State Police instructions for processing the 2018 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2018 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… and the New York State Police for their hard work on this investigation.” New York State Police Superintendent …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsOpinion 98-9
… ambulance district must receive those services without a fee or charge. This is in response to your inquiry concerning … You ask whether the ambulance company may impose a fee on those making use of the company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) prescribes the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and … the governmental activities and business-type activities of the primary government and component units. In addition, … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials … in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities. … each account and review existing bail records to determine how to disburse the existing funds in the bail account. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Naples Central School District – Online Banking (2015M-143)
… two schools with approximately 750 students, is governed by an elected nine-member Board of Education. Budgeted … of the District’s assets and could improve best practices by enabling alerts and other security measures available from … system that advises the Treasurer and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143