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Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Overview – 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-systemsVillage 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)
… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …
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)
… who are involved in the procurement process comply with the purchasing policy requiring the use of verbal and …
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-59Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and 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)
… the Town’s internal controls over financial operations for the period January 1, 2014 through January 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The … financial reports, including reconciled cash balances for each fund, budget status reports and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Genesee 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-compensationLong Island Association for AIDS Care
… 2012-0063 , entitled the Long Island Association for AIDS Care, Inc. (LIAAC). Based on information obtained subsequent … 20120063 entitled the Long Island Association for AIDS Care Inc LIAAC …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careParking Structures (2017-MS-3)
… [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . … engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Operational Advisory No. 29
… agency, will still be requested by submitting a completed TD-346 form to [email protected] . Agencies must … will no longer need to email an AC3337 to OSC or a TD-346 to DTF Treasury for stop payment requests they enter …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspSUNY Bulletin No. SU-166
… 18L, paychecks dated December 23, 2009 Payments for the Spring Semester may be made beginning in Administration Pay … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $379.53. Employees employed for the Fall or Spring semester only are due a lump sum payment of $189.77. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-166-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2009