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Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … and ensure that someone who does not have the ability to make transfers performs timely bank reconciliations. Adopt … disaster recovery plan and ensure the plan is distributed to all essential personnel. Maintain complete and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. Key Findings The Council and City officials did not develop adequate … IT security awareness training for City employees. The Council did not develop a disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by an … designated purposes. Use available debt service funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Harford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … budgeted appropriations for 2016 totaled approximately $26.1 million. Key Findings The Board did not enter into …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Accounts Receivable Collections
… years contribute to processing delays. Also, there were 909 hospital accounts receivable cases totaling $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsState Agencies Bulletin No. 331
… when a change has been made on the Garn Spec panels to the Weekly Deduction Amount, Account Number and Court Officer fields only. The NBEN745 will list any employee that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersOutreach Events
… Luther King Jr. Memorial Park 353 Court St., Rochester, NY Monroe July 2026 July 10, 2026 12:00 pm - 7:00 pm July … - 4:30 pm Boilermaker MVCC Utica Campus, Jorgensen Field House 1101 Sherman Dr, Utica, NY Herkimer July 18, 2026 9:00 am - 4:00 pm Wellsville Main …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… amount on Variable Rate Demand Bonds 60403 Principal – Auction Rate Security Bonds Debt service payment – principal amount on Auction Rate Security Bonds 60411 Interest – Fixed Rate Debt … – interest on Variable Rate Demand Bonds 60413 Interest – Auction Rate Securities Debt service payment – interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Area #5 – Malware Protection – Information Technology Governance
… is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. … and leaves computers at risk of being compromised by new types of threats. Similarly, without ongoing scanning, … to computers, such as USB flash drives and digital cameras, and turn off the AutoPlay 13 feature for such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionRestitution Payments (2021-MS-2)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … officials must do more to ensure victims receive court ordered restitution. Our review of 13 County Probation … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the … strongest public pension funds.” The Fund's value reflects retirement and death benefits of $4.2 billion paid out during … that the estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter