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Moriah Central School District - Cash Management (2019M-65)
… rates, revenue would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65King Center Charter School - Information Technology (2018M-61)
… breach notification, disaster recovery, data backup, password security management, IT asset inventory and user … address breach notification, disaster recovery, backups, password security management, IT asset inventory and to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Hilton Central School District – Network Access Controls (2022M-200)
… adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, … and others who were no longer providing services to the District. Key Recommendations Establish adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Honeoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District District officials ensured user access controls were appropriate and designed effectively
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Agencies will no longer submit these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsState Agencies Bulletin No. 312
… and agency shop fee increase Affected Employees Employees in Bargaining Unit 01 Effective Date(s) Administration checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/312-nyscopba-dues-and-agency-shop-fee-increaseTax Data Verification Form
… tax information has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formAutomatic Orders – Divorce and Your Benefits
… Automatic Orders issued pursuant to Domestic Relations Law § … are binding on the parties to the matrimonial action. Automatic Orders are court orders that prohibit parties in a … insurance coverage, or incurring unreasonable debt. Automatic Orders place no restrictions or limitations on …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersDover Union Free School District - Information Technology (2018M-112)
… District officials did not properly secure the server room. In addition, sensitive IT control weaknesses were … access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from … disabled or deleted as soon as no longer needed. Address the IT recommendations communicated confidentially. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Lake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed … not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Nyack Union Free School District – Network User Accounts (2021M-113)
… the District’s computer acceptable use policy. Maintain a current authorized user list. Sensitive information … control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Selected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - … Fiscal Year 2023 Results Fiscal Stress Monitoring System - School Districts: School Year 2022-23 Results Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… procedures. Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate safeguards for … policies and periodically review them. Enter into a SLA with the IT vendor. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyPenn Yan Central School District – Network Access Controls (2021M-79)
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Glens Falls Common School District - Cash Management (2019M-177)
… Key Findings District officials did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested, within legal limits, to maximize interest earnings. Prepare monthly cash flow …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… to ensure that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement … to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 … The Treasurer should control when her electronic signature is applied to checks. The Board should ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) … ability to make informed financial decisions and increased the risk that errors or irregularities could occur. The Treasurer did not properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m