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Software Management (2015-MR-3)

… 6,000 computers between them and budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. … on College computers, including gaming, instant messaging, golf management and couponing programs as well as a virus. …

https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3

Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)

… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality … Jefferson County Soil and Water Conservation District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over

Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of … policies and procedures to provide guidance on how the Village’s electronic data is backed up. Routinely …

https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-online

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… of financial activity, and the information technology environment for the period January 1, 2009, to January 9, … The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …

https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47

Ardsley Union Free School District – Financial Management (2024M-13)

… As a result, the District levied more taxes than needed to fund operations. The Board and District officials … As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more than … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13

Town of Jay – Records and Reports (2023M-22)

… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

Town of Covington – Town Supervisor (2013M-371)

… either appointing a bookkeeper with sufficient technical skills or contracting with an accounting firm to fulfill …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371

Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll … employees, the Town lacks written policies and procedures to provide guidance to Town officials on how to process and distribute payrolls. … The purpose of our audit was to examine the Towns internal controls over payroll …

https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326

Town of Butler – Highway Asset Accountability (2024M-115)

… officials adequately safeguarded and accounted for Highway Department Department assets …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

… and to determine whether the District’s computer system was adequately safeguarded for the period January 1, … changing and terminating access rights to the District’s financial system. The Board has not ensured that each financial system user is assigned only one username and …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339

Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of … District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … providers to ensure that they are paying the best possible price for utilities. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365

State Comptroller DiNapoli Releases Audits

… reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town … and contracts. Wayne Central School District – Property Disposal (Steuben County) The school board and district … of district property. Auditors examined the district’s disposal of fifteen school buses and seven automated external …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 1974

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.07 and exclude location pay and overtime. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase

State Agencies Bulletin No. 1888

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increase

Area #10 – Firewalls and Intrusion Detection – Information Technology Governance

… Networks that are connected to the Internet are physically connected to unknown networks and their users all over the world. While … behavior could be a manual probe to collect data about a network or security over a network, possibly for the …

https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection

XII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures

… a change to a voucher after submittal to the Office of the State Comptroller (OSC) for payment through the Statewide Financial System. The following is a list of voucher fields OSC will change on behalf of an agency if … a change to a voucher after submittal to the Office of the State Comptroller OSC for payment through the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-osc

Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials

… Officials are required to complete a three-month record of activities (ROA) within … the start of the term. We have created a fillable template to help you track your activities and hours worked. Click to download the ROA Template (you must have Microsoft Word* …

https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-template

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