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Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… officials could achieve cost savings by offering health insurance buyout incentives and providing select … could achieve cost savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

State Agencies Bulletin No. 130

… Purpose This bulletin amends Bulletin No. 89, issued April 6, 1999, by correcting the deduction code … the Gen Deduction CD (Agency) panel. Refer to Bulletin No. 89 for instructions on how to start and cancel the deduction. … This bulletin amends Bulletin No 89 issued April 6 1999 by correcting the deduction code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-program

Town of Cornwall – Financial Condition (2014M-123)

… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Village of Palmyra - Financial Management (2019M-94)

… Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the Clerk-Treasurer’s records and reports to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Westfield - Real Property Acquisition (2019M-119)

… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Geneseo Central School District - Online Banking (2019M-172)

Determine whether District officials ensured online banking transactions were appropriate and secure

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172

Lackawanna City School District - Tuition (2019M-59)

… and resolve identified billing errors. Request updated proof of residency periodically to verify the District is …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Town of Knox – Internal Controls Over Payroll (2014M-35)

… 1, 2012 through August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … financial records and properly receipt all revenues, when required. Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

State 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-employees

Town of Lloyd - Information Technology (2019M-36)

Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Eggertsville Fire District – Financial Activity (2017M-27)

… the State, distinct and separate from the Town of Amherst in Erie County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27

Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)

… internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … of approximately 4,100 residents. Budgeted appropriations for 2013 totaled $2.1 million. Key Findings Water billing and … implement compensating controls. Require Board approval for adjustments to water customer accounts. …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28

Area #2 – IT Security Training and Awareness – Information Technology Governance

… IT security training and raise awareness increases the risk that users will not understand their responsibilities, … resources with which they have been entrusted at greater risk for unauthorized access, misuse or abuse. For example, … theft and other social engineering reminders; Limiting the type of personal, private and sensitive information …

https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awareness

XII.9.H Audit Recoveries – XII. Expenditures

… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveries

State Police Bulletin No. SP-196

… Payments. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the … Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-196-april-2016-and-april-2017-retroactive-lump-sum-payments-state-police

Madison-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-239

Vendor File Advisory No. 1

… Subject: Capturing Doing Business As (DBA) information on the Vendor File Guidance: Do … Capturing Doing Business As DBA information on the Vendor File …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dba

City of Mount Vernon – Building Department Fees and Fines (2014M-65)

… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65

Alternative and Out-of-Service Death Benefits – State University Police Plan

… Alternative Death Benefit If you die while in service after having become eligible to retire, an …

https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefits