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Glens Falls Common School District - Cash Management (2019M-177)
… monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Penn 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-79Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyGreene County - Information Technology (2020M-38)
… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… Objective Determine whether West Canada Valley Central School District (District) officials implemented adequate … Appendix B. … Determine whether West Canada Valley Central School District District officials implemented adequate …
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-2023mClyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had the following unneeded accounts: 354 network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … policies or procedures to add or disable user accounts and permissions. The District had 92 unneeded network user … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Tully Central School District – Network Access Controls (2021M-138)
… Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including … or third-party consultants who no longer work for the District. Unneeded network user accounts can be potential …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… tax levies, taxable full value and full value tax rates for local governments. Read the data description files to … | 2015 LG [.xls] | 2014 LG [.xls] | 2013 LG [.xls] | Data for 2012 and prior Data Notes: Data for 2012 and prior are not comparable to later years. …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… hardware and software. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… purpose, a receipt or itemized receipt or the required business expense reports. Key Recommendations We provided …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Copiague Union Free School District - Information Technology (2023M-150)
… two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees had the appropriate access to the financial software necessary to perform their job …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Contract Advisory No. 20
… technical difficulties when generating an STS or AC 340-S Guidance: Until technical difficulties are resolved, … agencies are directed to review all STS or AC 340-S forms to validate required data fields and transactional information are included and asked to write in any missing fields and/or transactional information. OSC …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sSusquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsWest Nyack Fire District – Claims Processing (2014M-259)
… General fund appropriations for the 2014 fiscal year total $800,500. Key Findings District officials approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… an additional benefit of 1.66 percent of your FAE for each year of creditable service beyond 20 years. If you are age 55 … an additional benefit of 1.66 percent of your FAE for each year of service earned with a public employer before your …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of membership or withdrawal of excess member contributions . If there is …
https://www.osc.ny.gov/retirement/members/divorce/refunds