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Town of Woodstock - Information Technology (2018M-211)
… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211City of Tonawanda - Information Technology (2018M-146)
… use policy or implemented procedures to properly monitor computer use. City officials did not maintain an inventory of … were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146South Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Town of Broadalbin - Records and Reports (2018M-63)
… finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, complete, accurate and … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cassadaga Valley Central School District - Financial Management (2018M-110)
… exceeded the statutory limit by more than $950,000, or five percentage points, as of June 30, 2017. Three … funds to fund onetime expenditures and needed reserves or reduce property taxes. Adopt a more comprehensive reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110State Agencies Bulletin No. 1248
… Purpose To notify agencies of the new voluntary long term disability insurance program available to employees represented by the … of New York State, Inc. (PBANYS) through The Standard Life Insurance Company of New York. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insState Agencies Bulletin No. 1070
… Purpose To notify agencies of a new insurance deduction code. … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1323
… codes 553 PEF AFLAC Accident Indemnity and 554 PEF AFLAC Cancer Care established for members of the New York State … codes 553 PEF AFLAC Accident Indemnity and 554 PEF AFLAC Cancer Care established for members of the New Yor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflacHoneoye Central School District – Payroll (2015M-277)
… Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Unified Court System Bulletin No. UCS-188
… all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not … employees. Questions To obtain authorization forms or eligibility information, contact Chris Manning, President … Court Employees Association by telephone at (631) 231-3983 or e-mail at [email protected]. Questions regarding this Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-188-new-deduction-code-407-political-action-fund-pacXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. … Land, Land Preparation, Library Books, and Construction in Progress must be depreciated over the useful lives as … of eligible assets and summarizing the results using a measurement scale; Estimating each year the annual amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsTown of Wolcott – Information Technology (2020M-126)
… cybersecurity awareness training. Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to maintain data …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Accounts Payable Advisory No. 69
… guidance related to required employee information for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsRandolph Central School District - Financial Management (2019M-232)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andTown of Haverstraw - Information Technology (2019M-125)
… it is prohibited by Town policy. Officials did not adopt a data classification, breach notification or online banking policy or a written … use. Adopt written IT policies and procedures to address data classification, breach notification, online banking and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we … inputs including final salaries that drive the separation payment calculation spreadsheet are accurate. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … corrective action. … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Depew Union Free School District – Investment Program (2023M-77)
… investment program. The Business Administrator (BA) and District officials did not invest available funds in … period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77