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Cybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfProperty Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfSelected Management and Operations Practices (2020-S-38) 180-Day Response
To determine whether the New York Power Authority’s electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs could be achieved; and whether it's EVolve NY program met its initial goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38-response.pdfOpen Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfOpinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Environment, Energy and Agriculture – 2023 Financial Condition Report
… source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have … Supports an array of environmental programs, such as State and municipal open space conservation; municipal and … Act of 2022.” With nearly 68 percent of voters who voted on the ballot question supporting it, the Bond Act became the …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureXII.5.H Appropriate Payment Amounts – XII. Expenditures
… State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsRockland County – Budget Review (B21-6-12)
… with the fiscal year during which the municipality is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) … Determine whether the Western Regional OffTrack Betting Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOpinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … GENERAL MUNICIPAL LAW, §72-h: A village may allow a State agency, by lease or license, to utilize space in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-23KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Greater Amsterdam School District – Capital Project (2022M-50)
… [read complete report - pdf] Audit Objective Determine whether the Greater … properly planned, authorized contracts and accounted for the ongoing project. However, we found: While the … expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Le Roy Central School District – Reserve Funds (2022M-110)
… years, and the employee benefit accrued liability reserve is overfunded by $426,000. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Investment Standards
… – Signed into law on July 21, 2022 as Chapter 414 of the laws of 2022 – A.9281/S.9045 (Glick/Mannion) – Relates to investment standards for investments of the New York State college choice tuition savings program … Relates to investment standards for investments of the New York State college choice tuition savings program …
https://www.osc.ny.gov/legislation/investment-standardsNew York State Fiscal Reform and Accountability Act
… Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend … the state finance law, in relation to establishing the New York state capital asset/infrastructure council (Part B); … Enacts the New York State Fiscal Reform and Accountability act to amend …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… The critical role farms play in New York cannot be overstated, both as an … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there … that is contributing to the consolidation and the loss of farms. Policymakers must consider the ways in which state …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsLong Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an … only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-island