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Introduction – Information Technology Contingency Planning
… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 Greenfield Fire District
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Opinion 90-11
… who are required to work hours beyond the normal work week may receive compensatory time off in the absence of a … who are required to work hours beyond the normal work week may receive compensatory time off in the absence of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of …
https://www.osc.ny.gov/legal-opinions/opinion-97-26DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… Thomas P. DiNapoli, State Sen. James Sanders Jr. and State Assemblymember Khaleel M. Anderson held a press … that would expand lending in underserved communities and help stimulate economic development. The two bills were developed by DiNapoli, with … Comptroller Thomas P DiNapoli State Sen James Sanders Jr and State Assemblymember Khaleel M Anderson held a press …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicState Agencies Bulletin No. 1494
… be taken. Grade Old Rate New Rate 1-22 $10.25 $14.25 23 and above $20.50 $24.50 Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesCity of Batavia – Business Improvement District (2017M-283)
… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common … Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Lowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … Board. General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for security awareness … Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of computer …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic notification …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsSouth Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132State Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a budget analysis that … New York State Comptroller Thomas P DiNapoli released a statement today in response to Mayor Mamdanis statement on New York Citys …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetEast Hampton Housing Authority – Board Oversight (2017M-33)
… duties are segregated. Signed blank checks were kept on hand for use in emergencies. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33High Falls Water District – Water Fees (2015M-153)
… by the United States Environmental Protection Agency as a superfund site because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards of Marbletown and Rosendale and is advised by a Water District Commission composed of five Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… for compliance with GML and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 … making the purchase will adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45