Magento logging not working in Open Source 1.9.4.1 and Commerce 1.14.4.1 or after SUPEE-11086

upgrade-x.x.x.x-y.y.y.y.php

<?php
/**
 * Set values for allowedFileExtensions
 */

/* @var $installer Mage_Core_Model_Resource_Setup */
$installer = $this;

$installer->startSetup();

$coreConfigTable = $installer->getTable('core_config_data');

$installer->run("
    INSERT INTO `{$coreConfigTable}` (scope, scope_id, path, value)
    VALUES ('default', 0, 'dev/log/allowedFileExtensions', 'log,txt,html,csv')
    ON DUPLICATE KEY UPDATE value = 'log,txt,html,csv';
");

$installer->endSetup();