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Best Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … all responsible parties and ensure that it is periodically tested and updated as needed. The plan should focus on …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… partnership, society, trust, or any other nongovernmental entity or instrumentality of a government, including a … STATE CONTRACTING ENTITY RESPONSIBILITY To comply with the Act, State agencies, … including SUNY and CUNY. EXEMPTIONS A State contracting entity may enter into a contract with a person on the list on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, … Berkshire Fire District Recording and Reporting Financial Activity 2014M122 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were not … in a bank and ensure that cash receipts are deposited on a daily basis. Adopt policies establishing accountability …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Sullivan County Community College – Information Technology (2017M-123)
… Community College is part of the State University of New York system. The College is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office employee leave accrual … Recommendations Develop and implement written procedures to provide details for the maintenance of leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Vendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does … should not assume the default is the correct Location for each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, based on the vendor’s preference. If …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationVillage of Dansville – Water and Sewer Operations (2017M-273)
… November 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The … and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should develop a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district … contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … Marina employees did not issue duplicate receipts for all money collected. Department officials can continue to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Canaan – Board Oversight (2017M-183)
… through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately 1,750. The Town is governed by an elected five-member Town Board. Budgeted … for all transactions where no other form of receipt is available. Remit all tax collections to the Supervisor at …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether … a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… including age and number of years retired, your retirement benefit will permanently increase each year. This … (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving an …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentCost-of-Living Adjustment – Regional State Park Police Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Receiving a disability pension for five or more years. When you die, if you selected an … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… Once you meet the eligibility requirements, including age and … will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance Contract 2015M315 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceBellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276