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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… there are numerous variables that will affect this estimation. The intent of this estimation is to illustrate the potential financial impact on …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Schenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… at the Department of Taxation and Finance’s Division of Treasury rather than having the payment made directly to a vendor. To make a check available at the Division of Treasury, the Business Unit must do the following: Place a … to make the check available for pick up at the Division of Treasury located at 110 State Street in Albany. The Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeReporting Regulations 315.2 & 315.3
… with the retirement system to correct the error. *New York Codes, Rules and Regulations (NYCRR) 315.3 current through …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Identifying Fiscal Cliffs in New York City’s Financial Plan
… areas of at-risk spending due to declines in future year allocations. Identified cliffs could impact services for … in the City Charter, the City of New York publishes a four-year financial plan to provide a framework for long-term … to identify initiatives for achieving budget balance each year. The initiatives to close the gaps may include new …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… for venture capital (VC) funding in the United States, with $28.5 billion in investments, or 13.3% of the national … been fueled by investment in artificial intelligence (AI), with that sector’s share of total investment nationwide … In the first half of 2025, the share jumped to 57.8%, with more than $94 billion invested in software companies. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 89-52
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … coordination and facilitation of training activities and do not extend to the coordination and regulation of the … St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the establishment of the position of …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… State & Local Solutions Inc. for E-ZPass NY Customer Service Center systems and license plate owner identification … under the Child Care Stabilization Grant to childcare providers to help cover unexpected business costs associated … response including office supplies, building and grounds equipment, and IT parts and peripherals. Department of Civil …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Harpursville Central School District - Financial Condition (2018M-120)
… $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues … District officials improved their budgeting practices in 2016-17 by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4IX.7.J Final Reports – IX. Federal Grants
… financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any … records. State agencies are required to reconcile state accounting records to federal award records before the final … within the SFS, they should reach back out to the Federal Grants mailbox to have the project re-opened. When an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsAcceptable Time and Attendance Systems – Legacy Reporting
… used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature … controls, the system should also include the signature of the official’s supervisor, when applicable, to certify the … so you must use a different method to determine the number of days to report. These employees should complete a record …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsNassau County – Contract Approval Process (2012M-192)
… by vendors prior to the ratification of contracts and the signature of the County Executive or the Deputy County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Contact Update Online Help
… Verify Contact Information If the contact information for the selected contact is correct, choose Verify. Click OK … the selected contact. Inactivated contacts will remain for one year. After one year, the inactivated contacts will … organizations without regard to a person’s official title. For example, the organizational role "State Agency - Head of …
https://www.osc.ny.gov/contact-update/online-helpBroome County – Financial Condition (2013M-224)
… comprising 15 elected members, one of whom serves as the Chair. The County’s budgeted expenditures for fiscal year … the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards