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Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …

https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102

Gloversville Public Library – Claims Processing (2014M-81)

… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising … lacked adequate recording and reporting and cash was not safeguarded. The Board-required audit of the Treasurer’s … agreed with our recommendations and indicated they have begun implementing corrective action. … Determine if …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and

Lakeland Central School District - Reserves Management (2019M-113)

… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Village of West Haverstraw - Summer Program (2019M-146)

… made in cash and no receipts were provided at the time of service. Key Recommendation Establish internal controls … Program, including written procedures for the collection of fees. Village officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146

Town of Haverstraw - Information Technology (2019M-125)

… not adopt a data classification, breach notification or online banking policy or a written disaster recovery plan. … to address data classification, breach notification, online banking and disaster recovery. Provide IT security …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125

Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)

… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … and provides fire protection services for portions of the Towns of Greenfield and Wilton in Saratoga County. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118

Schodack Central School District - Extra-Classroom Activities (2019M-85)

… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85

Introduction – Information Technology Contingency Planning

… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and effectively as possible …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction

Forestville Central School District - Information Technology (2019M-170)

… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170

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

Town of Covert – Financial Management and Justice Court (2015M-180)

… May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180

SUNY Bulletin No. SU-313

… Affected Employees SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increase

Town of Stony Point – Claims Processing and Purchasing (2014M-239)

… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239

Accounts Payable Advisory No. 69

… the employee’s identification number (or N number) in the proper format. Reference : Guide to Financial …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cards

Newcomb Central School District - Claims Audit (2023M-159)

… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159

South Jefferson Central School District – Payroll (2024M-31)

… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31