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Town of Woodstock - Information Technology (2018M-211)
… plan. Employees were not provided with security awareness training. In addition, sensitive IT control weaknesses were … and security management. Provide IT security awareness training to personnel who use IT resources. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Haverstraw - Information Technology (2019M-125)
… prohibited by Town policy. Officials did not adopt a data classification, breach notification or online banking policy … 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-125Town of Union Vale - Payroll (2018M-31)
… adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance overpayments identified included $19,400 for … adequate policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… Findings District officials did not provide IT security awareness training to all employees. District officials did … Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Northern Adirondack Central School District – Leave Accruals (2020M-50)
… accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained … to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments with the District’s legal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Richford - Town Clerk/Tax Collector (2019M-236)
… and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In … within three days of when collections accumulated to more than $250. Key Recommendations Remit real property …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
… to safeguard IT resources. Implemented strong access controls over user accounts and have not disabled unnecessary … for safeguarding IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. … a service level agreement with the third-party vendor to address the Town’s specific needs and expectations for IT …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… based on job duties. Duties related to the payroll certification process were not properly segregated. Key … Ensure that a payroll clerk is not involved in the payroll certification process. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Ithaca City School District – Financial Condition (2015M-318)
… Finding District officials recognized their use of fund balance as a financing source could not continue. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Village of Irvington – Selected Financial Activities (2015M-265)
… through June 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. … The Village, which has approximately 6,500 residents, is governed by an elected five-member Board of Trustees. … of all amendments to the agreements for which the Village is receiving revenue. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265CUNY Bulletin No. CU-388
… Whole Life Insurance program. Affected Employees Employees in Bargaining Units TK, TY and SF represented by District … members of Bargaining Units TK, TY and SF to participate in a voluntary whole life insurance program administered by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programState Agencies Bulletin No. 1934
… Benevolent Association, Inc. (NYSCOPBA), who are members in Bargaining Unit 21, are affected. Effective Dates Changes will be effective in paychecks dated 09/01/2021. Background In accordance with the Collective Bargaining agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationComptroller DiNapoli Releases Municipal Audits
… Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and … of the 2015 budgeted appropriations as of the end of 2014. In addition, the board has not formally established capital … County) The library has accumulated more than $750,000 in private funds as of the end of 2014 and it has no formal …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … have raised the question because of the conclusion reached in 10 Opns St Comp, 1954, p 162. 10 Opns St Comp, 1954, p 162 … of limitation provisions analogous to those previously in the Civil Practice Act. Subsequent to the issuance of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a … ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a … review who is the sole proprietor of a company that sells highway related products would have an interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli Releases Fiscal Stress Scores
… stress score for fiscal year ending in 2021, up from 122 in 2017. These entities did not file their required …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a report released today by … One in 10 locally owned bridges in New York state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridges