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Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyOverview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, is the … when developing or updating your travel and conference policy. Travel policies and procedures adopted by the … of the local government or school district. In addition to policy development, this guide also includes practical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewMasonville Fire District – Financial Activities (2020M-165)
… to maintain District financial records and perform online banking transactions. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of Lansing – Information Technology (2022M-66)
… information technology (IT) systems were adequately secured and protected against unauthorized use, access and … Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and … ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66The Increasing Threat of Identity Theft
… number from 2010. Nationwide reports rose sharply over the period as well, as shown in Figure 1. The FTC defines … Justice Services (DCJS) were the fewest during the 10-year period shown in Figure 4. (DCJS reports arrests and … at https://nyassembly.gov/leg/?default_fld=%0D%0A&leg_video=&bn=A04939&term=2001&Summary=Y&Actions=Y&Memo=Y&Text=Y …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftState Agencies Bulletin No. 1971.3
… Bulletin No. 1971.2 . Purpose The purpose of this bulletin is to provide step-by-step guidance for Direct Deposit entry … Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to change the Direct … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1090
… 50306 50307 50308 Student Assistant 50401 50402 50403 NA NA NA NA 50408 Student 50501 50502 50503 NA NA NA NA NA Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… the same chartstring as the PS with the exception of the account code. If an agency has a need to charge the FBIC … Chart of Accounts Journal Source Type FBIC Account + General Fund (10050) PS Account FBIC Account, Non-General Fund AGY Deny; Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationComptroller DiNapoli Releases Municipal Audits
… because none of the departments examined had an effective system for reporting and recording time and attendance. Some … weaknesses with the court’s information technology system. Village of Richfield Springs – Justice Court (Otsego …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Town of Canton - Compensation and Benefits (2018M-159)
… Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … authorization. In August 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… the time of submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide to Financial Operations REV. 10/01/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetOperational Advisory No. 22
EE1 Procure to Pay Changes Summary
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… the case. The case is supervised by Bureau Chief Daniel G. Cort and Deputy Bureau Chief Stacy Aronowitz. The … or any other public corruption matter is encouraged to contact the Attorney General’s Office at 1-800-996-4630 or …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heCost-Saving Ideas: Reviewing Your Revenue Collection Process
… which are collected with taxes.) Ensure that the service provider complies with statutory requirements and that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to pay for fees, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… company was arrested for allegedly stealing over $100,000 from the company over a four-year period, State Comptroller … County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. The defendant, Jill … to provide a most valuable service, the larceny of funds from the departments must be investigated and prosecuted," …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000New NY Broadband Program (Follow-Up)
… school, and socializing. Further, many businesses engage with customers, suppliers, and services online, with online sales making up about 16% of total retail sales. … Also, 31% of the connected households were using satellite technology, which has a maximum download speed of …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followMontrose Fire District – Claims Auditing (2025M-53)
… claims included purchases totaling $484 made through an online payment system and at a local coffee chain. Although … A credit card claim that included a $288 purchase from an online data backup services vendor that may have been a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Bethlehem – Information Technology (2025M-25)
… MIS Director and two employees: the Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… OSC Review After Treasury notifies OSC Bureau of State Accounting Operations (BSAO) – Budgets and Spending … to avoid reconciliation issues between the bank and the State’s fund accounting. In addition, STIP interest cannot be … the Fiscal Year by SFS, BSAO - Budgets and OSC’s Bureau of State Expenditures (OSC – BSE) according to the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-review