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Overview – Information Technology Contingency Planning
… system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. The … Larger organizations may need a suite of plans that go by many different names — business continuity, IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either … are required to reconcile state accounting records to federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior to actual … Most federal agencies require the submission of reports either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsLiverpool Central School District – Information Technology Assets (2020M-59)
… that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village of Maybrook – Financial Condition (2020M-54)
… our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hebron – Fiscal Oversight (2015M-59)
… Key Findings The Supervisor did not provide the Board with adequate monthly financial reports. The Supervisor … and employees. Key Recommendations Provide the Board with adequate monthly financial reports, including reconciled …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… of our audit was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for … of our audit was to review the Towns internal controls over salaries and benefits and over the billing and collection of ambulance service fees for …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… process, when procuring professional services. Ensure that all District officials who are involved in the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Pearl River Union Free School District – Fixed Assets (2022M-126)
… report – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials … Determine whether Pearl River Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
Village of Brookville Board Oversight 2015M45
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire … Determine whether the Town of Watertown Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … training, they would have better positioned themselves to oversee the District’s financial activities, and ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Newark Central School District – Employee Benefits (2024M-40)
… errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 … Seven employees’ separation payments were overpaid a total of $3,770. Three other employees’ separation payments were underpaid a total of $157. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72SCAM ALERT
… Published November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement … Scam Alert NYSLRS is monitoring a potential cyber threat …
https://www.osc.ny.gov/retirement/scam-alertContract Advisory No. 33
… without registering with the Department of Labor. When State Contracting Entities submit public works contracts … (EDSS) or Contract Submission System, as applicable. State Contracting Entities are reminded that they must ensure …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… complete report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 538 applicable physical … Assess whether City of Auburn City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31