Search
Best Practices – Information Technology Contingency Planning
… It is important to maintain offline copies of backups in case a cyberattack renders online files unusable. Some … applications and/or operating systems. If that is the case, the organization should have a written agreement with …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Comptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0College of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesContract Advisory No. 16
… by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State Consultant Services … agencies must reach out to their vendors to remind them of this reporting requirement and the deadline. Agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thOpinion 88-29
… under Article 18 because the board member was at all times dealing with the county rather than the town in … the IDA's successor in interest. In view of the close connections between an IDA and the village, local officials …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… SFS Account SFS Title Description Uncategorized 30451 Case and Resource Tracking System (CARTS) Undistributed Taxes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… four years, Garcia abused his elected position to channel over $120,000 into his personal accounts. Instead of …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Enforcement of Local Law 144 – Automated Employment Decision Tools
… non-compliance, especially in instances where employers do not take steps toward complying, such as posting bias …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOpinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 91-57
… public library and presently maintains a separate bank account for those moneys. You indicate that the village … moneys were deposited in and disbursed from the same bank account as village moneys. The treasurer would maintain … held by a municipality may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; 1971 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… tourism sector is approaching a complete recovery as visitor spending and related tax revenue have surpassed … to pre-pandemic numbers in New York City,” DiNapoli said. “Visitor spending and the tax revenue this industry generates … patterns among international travelers have affected visitor spending and the city’s tax revenue. Visitors from …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationOversight of Child Protective Services (Follow-Up)
… (PQI) process in January 2020. The process involves case reviews by a dedicated team to improve consistency. Once … that should be addressed statewide rather than on a case-by-case basis; however, officials had not yet developed a plan …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… acres of farmland, and many of its crops are dependent on pollination by bees and other pollinators. To address a … acres of farmland and many of its crops are dependent on pollination by bees and other pollinators …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… on a seasonally adjusted basis. Employment growth may be drawing New Yorkers back into the workforce; the statewide …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021New York’s Economy and Finances in the COVID-19 Era
… did not have enough to eat at times during the previous week Source: U.S. Census Bureau, based on those surveyed during the week of June 18 through June 23 Clear Racial and … levels at all – a finding 2 percentage points above the national response Source: U.S. Census Bureau, based on those …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Syracuse City School District – Information Technology (2025M-129)
… attackers and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … protecting the entire school district community. As of November 15, 2024, the District had 6,386 enabled … not adequately manage nonstudent network user accounts. As of November 15, 2024, 488 of the District’s 6,386 enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Town of Thompson - Board Oversight (2018M-69)
… [read complete report - pdf] Audit Objective Determine if the Board ensured financial transactions were accounted for … and leave accrual balances were accurate. Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Huntington Manor Fire District – Cash Disbursements (2014M-108)
… The Secretary signs checks with the Treasurer’s signature stamp without being supervised by the Treasurer. In the … The Treasurer should maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37