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Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a population of approximately 1,470 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Belmont – Water and Sewer Operations (2014M-101)
Village of Belmont Water and Sewer Operations 2014M101
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… for the City’s operations. The City’s adopted general fund budget for 2012 was approximately $86.3 million, and for 2013 … Key Findings The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Town of Covington – Town Supervisor (2013M-371)
… financial operations. The Supervisor did not prepare Bank reconciliations. The Supervisor did not submit adequate … financial duties, subject to Board approval. Prepare bank reconciliations and periodically submit the bank reconciliations to the Board for its review. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… our audit was to examine the Town’s internal controls over payroll processing for the period January 1, 2012 through … million. Key Findings The Town’s internal controls over payroll processing were not properly designed or operating … payrolls. Although the Supervisor stated that he signs a payroll certification page for each payroll; he does not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326State Comptroller DiNapoli Releases Audits
… without exploring alternative disposal methods. As a result, district officials do not have assurance that they … for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1974
… 79, 87, and 97 are affected. Effective Dates Effective for payroll checks dated January 5, 2022 (Administrative) and … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… and designing firewall rules that effectively address a local government’s or school’s needs are critical to … is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection2015 Year End Report
… providers (claims) during the period January 1, 2015 through December 31, 2015 and claims paid twice during the … Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data … The Board also confirmed 61 claims for $107,000 were not duplicate payments and is continuing to review the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportXIV.13.A Overview – XIV. Special Procedures
… the voucher is used for the interest payment along with account code 59103 (prompt payment interest clearing). Interest will … in 'LP') to reclassify the charge from the clearing account code 59103, to the proper appropriation and interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewState Agencies Bulletin No. 2130
… paid on the Institution pay cycle may be affected. *This does not apply to employees of the State University of New … Insurance Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… on the Administration pay cycle may be affected. *This does not apply to employees of the State University of New … Insurance Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2134
… paid on the Institution pay cycle may be affected. *This does not apply to employees of the State University of New … Insurance Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and … component and participating districts and is governed by a 10-member Board of Education elected by the boards of the … contracts only after soliciting competition. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately 6,700 residents. The City is … cash amounting to $3.6 million. Each Department used a different process to collect, report and remit cash to the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… June 27, 2013. Background The Swan Lake Fire District is a district corporation of the State, distinct and separate … from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists … payment, totaling $9,999, made as the final payment for a $29,997 equipment installment purchase contract, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mNiagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had … to employees for the District’s financial applications, as directed by the District’s technology controls policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedRochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 … Comptroller DiNapoli immediately deployed staff to begin a review. Key Findings Due to several inaccurate estimates, the District is on track to incur a 2019-20 budgetary deficit of approximately $31.6 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1