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Area #2 – IT Security Training and Awareness – Information Technology Governance
… IT security training and raise awareness increases the risk that users will not understand their responsibilities, … resources with which they have been entrusted at greater risk for unauthorized access, misuse or abuse. For example, … theft and other social engineering reminders; Limiting the type of personal, private and sensitive information …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… based on job duties. Duties related to the payroll certification process were not properly segregated. Key … 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-239North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overState Agencies Bulletin No. 1070
… Purpose To notify agencies of a new insurance deduction code. … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, … . Questions regarding this bulletin may be directed to the Payroll Deduction Mailbox. … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1070-new-deduction-code-548-omce-special-benefitsThe Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundGloversville Public Library – Claims Processing (2014M-81)
… audit was to evaluate the Library’s internal controls over claims processing for the period July 1, 2012 through … Board does not have policies or procedures to ensure that claims are adequately documented, audited and approved. Key Recommendation Establish a claims processing policy and procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Forestville Central School District - Information Technology (2019M-170)
… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and … control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Develop and implement written administrative regulations to further define the District’s acceptable use policy …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170State Agencies Bulletin No. 1003
… All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the State Comptroller must audit and verify that the … and that payments are due. All authorized signatures of Agency Representatives must be forwarded to OSC on an AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsReceiving Your Benefit and Filing Your Option Election – New Career Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. … Election form (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your retirement date. You have up to …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionGreenville Fire District #1 – Board Oversight (2014M-376)
… January 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The District is … Greenville Fire District 1 Board Oversight 2014M376 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of North East – Internal Controls Over Information Technology (2013M-31)
… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Tier 6 Defined Contribution Plan Option
… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBayport Fire District – Credit Card Use (2016M-394)
… and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $2.1 million. Key Findings … credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-group