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State Agencies Bulletin No. 130

… Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this code, using the … to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More Information Questions …

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)

… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …

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)

… for a Town purpose. Key Findings Although the purchase of property for historical preservation is legally allowed, Town officials did not use a thorough process. Town officials expended $361,000 acquiring property … value of $243,000. Key Recommendations Use a thorough process that fully considers all suitable options and …

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)

… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate … 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)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of … The purpose of our audit was to examine the Towns internal controls over payroll for the period of …

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)

… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …

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

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 Employee … The purpose of this bulletin is to notify agencies that the …

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)

… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …

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)

… District controls were adequate to ensure that financial activity was properly recorded and reported and that District … of District financial activities to ensure that financial activity is properly recorded and reported and that District … Eggertsville Fire District Financial Activity 2017M27 …

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)

… if the Town established internal controls over water billing and collections for the period of January 1, 2012 … for 2013 totaled $2.1 million. Key Findings Water billing and collection duties were not fully segregated and … Board approval. Key Recommendations Determine if water billing and collection duties can be further segregated and …

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)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the period … The purpose of our audit was to review the Towns financial management practices for the period …

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

Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

… job duties. 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 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 … violation fines. Key Recommendations Develop and implement Building Department policies and procedures to resolve … City of Mount Vernon Building Department Fees and Fines 2014M65 …

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 alternative death benefit may be payable. This benefit would equal the … 375-c) or this special plan as of the date of your death. A comparison will be made and the greater benefit will …

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