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XIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… Training Material is available in the PPM Process Area for guidance on updating a project: Assigned JAA Number Description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… on our limited procedures, it appears that the Company has not implemented sufficient corrective action. Of the nine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fDiNapoli Examines Faltering LinkNYC Program
… In an audit released today , New York State Comptroller Thomas P. DiNapoli detailed how New York …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programTown of Plymouth – Board Oversight (2016M-190)
… (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Orange Lake Fire District – Budgeting Practices (2015M-146)
… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing the annual budget. Budgets did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateSewanhaka Central High School District – Student Fees (2016M-296)
… million. Key Findings The Board does not have a policy on cash receipts. None of the finance clerks issued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the … for the District’s financial operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of the 30 assets we selected to review, 10 were either not tagged or the asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Darien – State Contract Loader Purchases (2013M-88)
… The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Cincinnatus Central School District – Procurement (2021M-111)
… School District (District) officials sought competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Penfield Central School District – Procurement (2022M-76)
… that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether Port …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userKingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control account to unpaid customer balances on a monthly basis. Review the water and sewer accounts … to take corrective action. Appendix B includes our comment on an issue raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Village of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45IT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … be trusted? Availability means that the information is available when it is needed. Data that cannot be accessed will prove to be of little value. The most available systems are accessible at all times and have …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “Economic … near full employment recovery, and easing inflation have all benefitted the state’s economy. While the state budget is … million higher than DOB’s financial plan projections. All Funds spending through June totaled almost $55 billion, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… the Budget (DOB) estimates in the First Quarterly Update to the SFY 2024-25 Enacted Budget Financial Plan. On a … driven by the Personal Income Tax (PIT) according to the monthly State Cash Report released by New York State … DiNapoli said. “While economic expansion is expected to continue through the remainder of the year, risks …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearOversight of the STEM Incentive Program
… Incentive Program (Program) to ensure recipients are in compliance with the Program rules and regulations, and … has only made payments on behalf of recipients who are in compliance with Program regulations. The audit covered the … graduates who pursue a STEM degree and agree to work in a STEM field in the State for five years after graduation. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programBest Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their chances of quickly recovering from an IT disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices