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Area #12 – Information Technology Contingency Planning – Information Technology Governance

… the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic data to be … government or school needs. Backup Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss or damage to the original. Establishing backup …

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds

… A great portion of the work on these projects is performed by employees assigned to the LIRR Engineering … of fraud, waste and abuse are mitigated and that there is a high level of transparency and accountability in the … and attendance, employees might be paid for overtime that is unnecessary and/or not worked. For example, Department …

https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds

City of Lockport – Budget Review (B22-1-8)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8

Albany Community Charter School – Financial Operations (2013M-185)

… Audit The purpose of our audit was to evaluate the process for selecting and negotiating the related financial terms for the building space needed for school operations and the effectiveness of the School’s …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185

State Comptroller DiNapoli Releases Municipal 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.” Altona … continue to decline during 2016 because the adopted budget is again not structurally balanced. The city will likely …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-audits

Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)

… officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January 1, … several years into the future and increase transparency. Fund balance and reserve policies provide a framework to help … is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66

City of Yonkers – Budget Review (B18-6-6)

… Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will incur … additional debt and interest costs by bonding the cost of tax certiorari claims instead of financing them through the … the revenue estimates for metered water sales and income tax surcharge, and amend as necessary. Consider adjusting the …

https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6

IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants

… (UEI) on both paper and electronic applications. The UEI is a 12-character alphanumeric value generated by the System … to immediate rejection by federal awarding agencies. It is critical that agencies utilize the correct and consistent …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number

Contract Advisory No. 24

… Discounts for Procurement Contract Purchases , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC), encourages State agencies to request … BOC also reminds State agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Penn Yan Central School District – Network Access Controls (2021M-79)

… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

Town of Homer – Conflict of Interest (2022M-148)

… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. Ensure all employees complete IT security awareness training. Key Recommendations Develop written procedures for …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Town of North Greenbush – Town Clerk (2017M-132)

… pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited disbursed …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… (BOCES) officials managed user account access to the network and financial application. Key Findings Although … they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals. In …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

County of Rockland – Budget Review (B18-6-11)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

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