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Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual … of the 2011 budget and a Board member provided a third version. All three versions were different and no one was able to confirm which budget, if any, was the official Board-adopted budget. The District entered into an …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overIX.12.H Key CMIA Documents – IX. Federal Grants
… agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state agencies responsible for administration of covered … liabilities, once approved by the U.S. Treasury, is made on or before the following March 31. Along with each Annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… New York State Comptroller Thomas P. DiNapoli released the … environmental projects, as well as support for vulnerable New Yorkers and continuation of the plan to fully fund school … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology … City of Niagara Falls Financial Management and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … not developed a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineInspecting Highway Bridges and Repairing Defects
… Between January 2008 and July 2012, 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings … bridges. Key Recommendations Inspect all highway bridges on time and report the red flags to DOT within one week, as … Management and Oversight of Structural Defects on Highway Bridges (2012-F-18) …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsState Agencies Bulletin No. 2194
… is to inform agencies of revised procedures for requesting payroll information related to garnishments and other … OSC Actions: If an employee contacts the Bureau of State Payroll Services’ Deductions Section directly for garnishment … Service Helpline, they will be referred to their agency payroll office for response. OSC will not release any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… within the SFS. Bulkload transaction files must meet the file format requirements outlined by the SFS Program. State … visit the Bulkload Information Center on SFS Secure . Guide to Financial Operations REV. 12/3/2021 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsTown of Butler – Highway Asset Accountability (2024M-115)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town … lost, stolen or sold without detection. Specifically: The Highway Superintendent (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate … The District did not enter into written agreements with all professional service providers. The Board has not … only one username and password and has not designated someone independent of Business Office operations to be the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on … and Multiple consecutive unsuccessful attempts to log-on to a system. Unauthorized, unusual or sensitive access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionCUNY Bulletin No. CU-381
… criteria should be directed to Carmelo Batista Jr. or Marilyn Leong at the Office of the Vice Chancellor for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… $129.26 million. Key Findings The purchasing policy and regulations do not indicate when or at what monetary … written RFPs or written or verbal quotes; the policy and regulations do not outline the specific documentation … Key Recommendations Revise its procurement policy and regulations to provide guidance as to how competition should …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted access to functions of the financial software applications that they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportXIV.13.A Overview – XIV. Special Procedures
… the voucher is used for the interest payment along with account code 59103 (prompt payment interest clearing). … in 'LP') to reclassify the charge from the clearing account code 59103, to the proper appropriation and interest account based on the account code on the original payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overview