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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)

… thorough process that fully considers all suitable options and long-term implications prior to the acquisition of … is reasonable. Town officials disagreed with our findings and recommendations. Appendix B includes our comment on an …

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)

… technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses were …

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)

… 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-59

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

… 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)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. …

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)

… 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-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. … 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)

… 31, 2013. Background The Town of Charlton is located in Saratoga County and is governed by an elected five-member …

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)

… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. …

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

… threats, underscores the importance of including all users in IT security training. It is also important to update the … policies and training and can focus attention on security in general or some narrow aspect of security (e.g., the … on one or more of the following issues: Emerging trends in information theft and other social engineering reminders; …

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

XII.9.H Audit Recoveries – XII. Expenditures

… will continue to receive contract payments from the State in an amount sufficient to recover the alleged amount due and … the Business Unit should send notice to the contractor in the form of written correspondence that describes the … is sound and can be executed as seamlessly as possible. In addition to the consequences of offsetting contract …

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 … are supplemental taxable income and will be included in the employee’s taxable gross subject to all employment 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)

… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …

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

… add to a Vendor's DBA: DBA information may be entered on Address Line 1 through the e-supplier portal when adding or … they have the option to enter new addresses for each DBA. Address line 2 would begin the vendor’s actual address information. When entering DBA information, enter …

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