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Town of Minetto – Information Technology (2022M-9)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts … Provide periodic IT security awareness training to all personnel who use Town IT resources. Ensure user accounts …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Town of Danby – Town Clerk (2022M-08)

… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and timely …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

X.4 Overview – X. Guide to Vendor/Customer Management

… record is correct to ensure timely and accurate processing of transactions, including purchase orders and payments. … Vendors are responsible for ensuring the accuracy of certain information on their vendor record, including … - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the remaining …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview

Village of Islandia – Information Technology (2021M-100)

… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure IT assets …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Data Sources – 2021 Financial Condition Report

… Service National Association of State Budget Officers NYC Office of Management and Budget NYS Department of …

https://www.osc.ny.gov/reports/finance/2021-fcr/data-sources

Town of New Lisbon – Financial Oversight (2013M-12)

… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 … claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Town of Greenfield – Golf Course Collections (2021M-133)

… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

South Lewis Central School District – Conflicts of Interest (2021M-3)

… Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two … capital project. They both worked on the project as part of their private employment and the District paid $3.2 million on the contracts during …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

Sidney Central School District - Financial Management (2019M-243)

… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Islip Fire District – Financial Condition (2020M-25)

… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… complete report - pdf ] Audit Objective Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Contract Advisory No. 29

… Documents Submission System (EDSS) Hosting Access (AC3347) form for the required EDSS system access. For more …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agency

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a … to contractors to recover some of the $3.1 million in additional costs that were due to Project delays. Key … Consult with legal counsel to determine whether some or all of the costs related to Project construction delays can …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Owasco – Highway Department (2020M-128)

Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… distribution or signing of blank checks. Properly audit all claims before authorizing payment. The audit should …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Loan Payroll Deductions – Enhanced Reporting

… which will list the amount to be deducted from the member’s salary on future payrolls. If the member has more than one … beginning on the next available payroll cycle so members can avoid underpayment — eliminating the risk of default and … the Loan/SCP Deduction page, click the “Loan” tab. Members can view loan balances, manage loan payments and make …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Village of Dering Harbor – Board Oversight (2020M-29)

… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. Did …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Reporting Workers' Compensation Benefits – Legacy Reporting

… can be paid to your employees in three different ways. How your employees are paid those benefits determines how you … salary and service to us: All payments made directly to the member from workers’ compensation, with no salary paid by … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits