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Lackawanna City School District - Tuition (2019M-59)
… officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Agencies Bulletin No. 1791
… 5 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesTown of Lloyd - Information Technology (2019M-36)
… Town IT assets. Town officials (Officials) did not adopt a disaster recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through … Fire District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie … is properly recorded and reported and that District money is safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… 31, 2013. Background The Town of Charlton is located in Saratoga County and is governed by an elected five-member Town Board and has a population of approximately 4,100 residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Town of Cornwall – Financial Condition (2014M-123)
… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is governed by … on using unrestricted funds to finance operations. Develop a comprehensive multiyear financial and capital plan for each …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123State Agencies Bulletin No. 2294
… 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Accounts Payable Advisory No. 43
… changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new … New section to give detail on various items included in vendor records X.4.A Identifying Information New section … Invoicing Updated to reflect new way of vendors enrolling in eInvoicing XII.4.E Electronic Invoicing Process Updated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreTown of Westford - Financial Operations Oversight (2018M-196)
… the processing of the Town’s financial transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit … did not maintain accurate financial records and as a result, did not provide the Board with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company … services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overTown of Woodstock - Information Technology (2018M-211)
… it is prohibited by policy. Officials did not adopt a breach notification, security management or written … were not provided with security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Elba Fire Department – Controls Over Financial Activities (2014M-286)
… August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which … Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mState Agencies Bulletin No. 1699
… of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesCity of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Bedford Central School District - Information Technology (2018M-164)
… not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were … to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering software …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Bronxville Union Free School District - Procurement (2018M-46)
… Determine if District officials sought competition for the purchase of goods and services not subject to competitive … indicated they planned to initiate corrective action. … Bronxville Union Free School District Procurement 2018M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46CUNY Bulletin No. CU-432
… Union Local 237. Affected Employees CUNY employees in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, … for enrollments, cancellations and/or changes on a bi-weekly file. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-432-new-deduction-code-547-winston-financial-servicesFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… awareness training to employees. The Board did not develop a disaster recovery plan. Sensitive IT control weaknesses … personal, private, sensitive information (PPSI). Develop a disaster recovery plan. Address the IT recommendations … action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an alternative … date of death. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an … 375-c) or this special plan as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits