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Overview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing … specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning … computerized operations. Larger organizations may need a suite of plans that go by many different names — business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Minden – Budgeting (2014M-366)
… statute and seek legal counsel to determine what remedies are available to address the $398,000 in taxpayer inequities …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Village of Monticello – Records and Reports (2020M-104)
… or department heads. Annual Update Documents (AUDs), which are the annual financial reports, constitutional tax limit …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… additional oversight such as ensuring cancelled checks are for authorized purposes. Define the rate or percentage of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16State Agencies Bulletin No. 147
… York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective … time entry panel enter: Earnings Begin Date: First day of Pay Period Earnings End Date: Last day of Pay Period Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mLyncourt Union Free School District – Information Technology (2020M-121)
… user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Duanesburg – Financial Records and Reports (2020M-116)
… policies and procedures to ensure the accounting records are properly maintained. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-1162020 Financial Condition Report – 2020 Financial Condition Report
… through most of the fiscal year before finally ending in February, as the COVID-19 pandemic forced severe limits on … year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can help New …
https://www.osc.ny.gov/reports/finance/2020-fcrTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform … adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to the operating …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Newfane Central School District – Financial Management (2020M-88)
… When unused appropriated fund balance and encumbrances are added back, surplus fund balance exceeded the limit each …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Corning – Financial Condition (2020M-13)
… Ensure the estimates for revenues and appropriations are reasonable based on historical or known trends. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Westfield, Town of – Financial Management (2013M-389)
… funds until real property taxes in those funds are reduced to zero, in accordance with statute. … The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Acceptable Time and Attendance Systems – Legacy Reporting
… as salaried employees or elected or appointed officials, are not required to participate in a time-keeping system; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Louisville – Water User Charges (2015M-44)
… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Key Recommendations File the appropriate State aid forms with SED for the remaining four buses identified in this … used to retire District debt. District officials agreed with our recommendations and indicated they would or had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is governed by … remained open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Hebron – Fiscal Oversight (2015M-59)
… accompanied by bank statements. Ensure that checks are signed only by the Town Supervisor or, in his absence, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21