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Area #5 – Malware Protection – Information Technology Governance

… One way to detect and stop some forms of malware before it can affect its targets is by using antivirus software. … wrong with using different kinds of antivirus software, it may make timely, coordinated management of antivirus …

https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection

Opinion 88-58

… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway … §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital …

https://www.osc.ny.gov/legal-opinions/opinion-88-58

DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers

… times the amount of bonds offered, which allowed the State to reduce yields in many maturities. Ultimately, retail … said DiNapoli. “This buoyant demand allowed the state to reduce yields offered, and hence reduce costs for … along with Ramirez & Co., Inc. as Co-Senior Manager, to sell the bonds on behalf of the State. Co-Managers …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers

Employer E-News Archive — 2023

… Sign up to make sure you receive the latest Retirement System news. December 2023 Employers … System Membership Now You Can Enroll Off-Hours Employees in Retirement Online Set Up Your Enhanced Reporting … April 2023 How Late Reporting Affects Your Employees What to Do in Case of a Data Security Incident New York …

https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023

State Comptroller DiNapoli Releases Municipal and School Audits

… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases School Audits

… Union Free School District – Leave Accruals (Suffolk County) District officials did not properly account for leave … Technology (IT) Assets and Network Access (Herkimer County) District officials did not maintain appropriate IT … The board and district officials overestimated general fund appropriations by $6.7 million and appropriated $2.7 …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits

Contractors or Consultants – Membership and Enrollment

… independent contractor services. To determine if a person you hired is an employee or an independent contractor, you … chief fiscal officer or chief executive officer (CEO). You can designate an alternate CFO by: Completing a Designation … earnings limit. If you are hiring a retiree and they have questions about post-retirement earnings limits, they …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultants

Lewiston-Porter Central School District - Payroll (2018M-246)

… or underpayments. Seven employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246

Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

… Purpose of Audit The purpose of our audit was to determine if controls over financial … fire protection and emergency services within the Town of Candor. The Company is governed by a five-member Board of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity

Portville Central School District - Cafeteria Collections (2018M-244)

… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Town of Queensbury - Water System Cybersecurity (2018M-268)

… officials did not prevent or monitor public disclosure of information on the Town’s water system. In addition, … to Water plant employees. Prohibit the public disclosure of sensitive water system information. Local officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268

Schoharie Central School District - School Lunch Operations (2019M-19)

… if they purchased milk from the New York State Office of General Services (OGS) cooperative bid. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19

Ulster County – Financial Condition (2014M-27)

… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27

Westchester Community College – Fixed Assets (2017M-78)

… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the … March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the … located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 …

https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78

Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100

Crown Point Central School District - Claims Auditing (2018M-76)

… and approved. Audit and approve claims before payment in accordance with New York State Education Law (Education …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76

CUNY Bulletin No. CU-362

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article II of the DC 37 Union Contract Agreement. Affected Employees … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-362-district-council-37-local-2627-dues-and-agency-shop-fee

Constitutional Debt Limit

… much debt a local government or school district can incur. For counties, cities, towns and villages: The debt limit is a … of taxable property within a municipality. Debt issued for the purpose of water supply and distribution and certain … excluded from the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of …

https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit