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Cybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfNew York City Agency Services Update
New York City has the largest municipal budget and public workforce in the nation, with a citywide budget of over $115 billion (FY 2025) and more than 300,000 employees (June 2024) tasked with providing a vast array of services to its more than eight million residents.
https://www.osc.ny.gov/files/reports/pdf/report-19-2025.pdfTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an extra benefit …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Candor – Fund Balances (2014M-157)
… the Town’s financial activities for the period January 1, 2011 through April 8, 2014. Background The Town of Candor … located in Tioga County, has a population of approximately 5,000 residents and includes the Village of Candor within its … funds has either increased significantly or remained at a high percentage of the ensuing year’s budget. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Comptroller DiNapoli Releases School Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Dunkirk City … finance operations. When unused appropriated fund balance is added back, the district's recalculated unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Tompkins County Development Corporation – Board Oversight (2021M-7)
… policy. Key Recommendations Periodically review and update policies and procedures. Ensure that administrative fees collected are … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial … that the State Comptroller shall operate, maintain, and at his discretion, revise and modify a state accounting and financial reporting system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSouthside Academy Charter School – Board Oversight (2013M-318)
… Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that has five … of the management agreement with NHA, to ensure the fee is reasonable and in the best interest of the School. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Focus on Facts
… Dashboards & Trackers Local Sales Tax Sharing in New York State Asylum Seeker Spending Report New York City Agency … Cannabis Tax Revenue and Retail Dispensaries in New York State NYC Sectors Dashboard Update New York City Agency … 2024) Visit the reports page to view all reports. … A list of reports for Focus on Fact sheets …
https://www.osc.ny.gov/focus-onTown of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273DiNapoli Honors Caribbean Leaders
… New York State Comptroller Thomas P. DiNapoli honored Caribbean and … descent. Each of these leaders has given back to New York state through their pursuits in the arts and public service, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds … Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes (BAN’s) Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from the sale of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsCase Management
… and other serious medical conditions had been on the wait list for personal care services for 113 days. DFTA reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, … $5,700. Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. Background The Town of … 2013 budgeted appropriations totaled approximately $2.9 million. Key Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Employee Incentive and Bonus Payments
… During the three-year audit period, ECMCC offered two incentive programs to certain MC physicians — the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State … $14.2 million in reimbursable costs for the audited program. Our audit period focused primarily on fiscal year … other vehicles was not sufficient to support the vehicle’s program-related use; $58,565 in salary expenses that were not …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualCity of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s cash receipts … February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the … and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. Key Findings A …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217