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Overview – Information Technology Contingency Planning
… prepare an IT contingency plan will vary depending on the size and sophistication of your organization’s computerized …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
Village of Whitney Point Cash Disbursements 2013M69
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Acceptable 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-systemsSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mVillage of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the … year. The Board has not provided adequate oversight of the billing and collection of ambulance user charges. Key … Establish written policies and procedures for the billing, collection and enforcement of ambulance fees and …
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)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Liverpool Central School District – Information Technology Assets (2020M-59)
… effectively managed hardware and software inventory to ensure that information technology (IT) assets are … Perform physical inventories of hardware and compare them to inventory records, and review software installed on … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Hebron – Fiscal Oversight (2015M-59)
… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by … Town officers and employees who receive or disburse money on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231State Agencies Bulletin No. 271
… the adjustment(s) will appear the day following the "OK to Pay" approval by the agency or OSC. Link 1 provides the … change with a reason of change line). *If OSC disables the OK to Pay on the Retro Pay Review and Update panel because … based on information received each pay period from the State Insurance Fund regarding statutory benefit payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationContact Us
… throughout the process by entering the Claim ID referenced in your confirmation email. Note that our call center … any more information about your claim than what’s included in your status or correspondence from us, and cannot provide … The Claim ID is referenced at the top of the email and in the upper right-hand corner of the letter. Use your Claim …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usOpinion 89-9
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 99-13
… structure is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of … Whether a town may impose a higher building permit fee for structures that would have no heat and are …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Disability Retirement – When Employees Retire
… individual filed the original disability application, only they may request a hearing. If you, as the employer, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement