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Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfWesthill Central School District – Information Technology (2021M-32)
… - pdf ] Audit Objective Determine whether Westhill Central School District (District) officials implemented adequate … Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Information Technology Contingency Planning – Information Technology Contingency Planning
… system andor electronic data to be recovered as quickly and effectively as possible following an unplanned disruption …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningCUNY Bulletin No. CU-531
… rate deduction codes that will be used to recover Medicare and Social Security tax deficiencies for City University of New York (CUNY) employees. Affected … when applicable. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-531-new-deduction-codes-580-city-university-new-york-medicareCornwall Central School District – Information Technology (2021M-83)
… - pdf ] Audit Objective Determine whether Cornwall Central School District (District) officials established adequate internal … officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Investing and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfVillage of Clayton – Claims Auditing (2021M-81)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Tully – Justice Court Operations (2021M-10)
… (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections … (Board) did not perform an annual audit of the Justices’ records, as required. Key Recommendation Conduct an annual … Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Travel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an overview of key elements that you should consider …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… appropriation. Once that appropriation lapses, a return of the advance will be posted as an AP Adjustment Voucher pursuant to Section 10.C - Reducing a Cash Advance of this Chapter. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverLocal Government Ethics
… – Relates to conflicts of interest of municipal officers and employees, codes of ethics and boards of ethics; permits local codes of ethics to … … Relates to conflicts of interest of municipal officers and employees codes of ethics and boards of ethics permits …
https://www.osc.ny.gov/legislation/local-government-ethics-1Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… and approved prior to payment. However, the Board could have saved the District $1,855 by adopting federal per diem …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedState Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… workers who have lost their jobs, for families struggling with childcare and for small businesses desperate to stay … workers who have lost their jobs for families struggling with childcare and for small businesses desperate to stay open …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planState Comptroller DiNapoli Statement on Death of Robert Slaughter
… Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime together and were an example to us …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterReports
… View all reports issued by the Office of the New York State Comptroller …
https://www.osc.ny.gov/reportsTravel Advisories
… View Travel Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisoryOperational Advisories
… View Operational Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisoryFinancial Condition Audits Villages
… View audits that examine the financial condition of villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/villages