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

… 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

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)

… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate … and resolve identified billing errors. Request updated proof of residency periodically to verify the District is properly …

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 …

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)

… (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit … accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The Supervisor should: Maintain …

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

… pensionable overtime earnings limit of $15,000 effective January 1, 2010. This amount increases each calendar year … percent. Effective Date(s) Institution Paychecks dated January 2, 2020 Administration Paychecks dated January 8, 2020 OSC Actions OSC will update PayServ to …

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)

… Audit Objective Determine whether Town officials ensured the Town’s Information Technology (IT) systems were … Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for … to Officials. Key Recommendations Monitor compliance with the acceptable use policy. Provide IT security awareness …

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)

… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. Background The Eggertsville Fire District is a district corporation of the State, distinct and separate … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …

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)

… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over water billing and collections for the period of January … The purpose of our audit was to determine if the Town …

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

Town of Croghan – Financial Management (2014M-340)

… the Town’s financial management practices for the period January 1, 2013 through May 31, 2014. Background The Town of … the Towns financial management practices for the period January 1 2013 through May 31 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

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

… are required to annually provide data privacy and security awareness training to their officers and employees with … attendees need to know to perform their jobs. IT security awareness efforts should reinforce your IT policies and … The failure to provide IT security training and raise awareness increases the risk that users will not understand …

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 … agrees, the Business Unit may cancel an outstanding check, process a credit memo voucher, obtain a check from the contractor, or obtain a check from a third …

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

State Police Bulletin No. SP-196

… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … State and NYSPIA, provides for two (2) lump sum payments in the amount of 0.5% of the members basic annual salary for … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …

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)

… totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related … segregated. Key Recommendations Review the payroll access rights of payroll system users to ensure access is …

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 not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on the Vendor File. If a DBA is entered, the vendor may not … the IRS TIN match and therefore, may not be registered on the Statewide Vendor File. Appropriate Location to add to …

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)

… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting …

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

… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired and you die more than one year after leaving public … University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Alternative and …

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

Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan

… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired and you die more than one year after leaving public … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …

https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits