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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-119Geneseo 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-172Lackawanna City School District - Tuition (2019M-59)
… officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, … student. The District did not have adequate and up-to-date residency information to support tuition charges totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Town 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-35Town of Dayton - Supervisor's Records and Reports (2019M-189)
… 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 an annual … revenues, when required. Provide the Board the appropriate reports it needs to properly monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189State Agencies Bulletin No. 1791
… Employees Employees who are Tier 5 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesTown 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-36Eggertsville 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-27Town 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-28Town 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-340Area #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-awarenessState 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-policeMadison-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-239Vendor 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-dbaAlternative 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-benefitsAlternative 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-benefitsAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsCity of Tonawanda - Information Technology (2018M-146)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Bedford Central School District - Information Technology (2018M-164)
… over information technology (IT) were properly designed and operating effectively. Key Findings Access to the … Ensure that user access to the financial application is properly segregated. Limit online banking access to ensure … generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… managed information technology (IT) assets. Key Findings The Board did not develop adequate IT policies and … personnel who use IT resources, including the importance of physical security and protection of personal, private, … B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141