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Overview – Information Technology Contingency Planning

… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview

IX.7.J Final Reports – IX. Federal Grants

… the project be closed in the SFS by notifying the OSC Bureau of State Accounting Operations at …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

Liverpool Central School District – Information Technology Assets (2020M-59)

… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Village of Maybrook – Financial Condition (2020M-54)

… complete report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the … percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five … revenues when warranted. Ensure adequate fund balance is available before appropriating it to finance operations. …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Town of Hebron – Fiscal Oversight (2015M-59)

… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Acceptable Time and Attendance Systems – Legacy Reporting

… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … of activities to validate the days being reported. See the Reporting Elected and Appointed Officials presentation .   …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Clarence Fire District – Purchasing (2016M-297)

… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Pearl River Union Free School District – Fixed Assets (2022M-126)

… Audit Objective Determine whether Pearl River Union Free School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Town of Wappinger – Financial Condition (2013M-94)

… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Town of Watertown Fire District – Procurement (2022M-155)

… from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key … policy to provide officials with additional guidance for soliciting competition for professional services and insurance coverage. Obtain …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Truxton Fire District – Board Oversight (2022M-123)

… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) … cash, signing District checks and maintaining the accounting records. Audit all District claims prior to … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Newark Central School District – Employee Benefits (2024M-40)

… Key Findings  District officials did not always accurately calculate separation payments and did not ensure an … $16,230, which District officials paid after we brought it to their attention.  Seven employees’ separation payments … Recommendations  Establish written policies and procedures for issuing separation payments, including a formal …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

II.2 New York State Accounting Policies – II. New York State Financial Accounting

… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

Town of Pendleton – Capital Projects (2024M-72)

… Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for … status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … The Supervisor did not:  Account for the projects in separate capital projects funds. Recommendations  The …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

SCAM ALERT

… monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks similar to Retirement Online , aimed to trick users and capture login credentials. … In the meantime, if you think your Retirement Online account has been hacked, contact our Fraud Hotline at …

https://www.osc.ny.gov/retirement/scam-alert

Contract Advisory No. 33

… public works contracts subject to Labor Law § 220-i to the Bureau of Contracts for approval, a contractor’s timely proof …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registry

City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)

… counters at an accessible height. Seven components at the Fire Station, such as accessible signs identifying restrooms. Seven components at the Police Station, such as van accessible parking spaces and signs at …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31