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Moriah Central School District - Cash Management (2019M-65)
… interest earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … with higher available interest rates, revenue would have increased by $61,162 during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mKing Center Charter School - Information Technology (2018M-61)
King Center Charter School Information Technology 2018M61
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… were communicated confidentially to officials. Due to the COVID-19 pandemic, with the District‘s increased reliance on a remote learning …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Hilton Central School District – Network Access Controls (2022M-200)
… are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200XIII.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
… for Counties [pdf] Instructions for Town and Cities [pdf] Webinar training Contact For questions regarding the tax data …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formAutomatic Orders – Divorce and Your Benefits
… Orders are court orders that prohibit parties in a divorce case from making transactions such as transferring assets, …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersDover Union Free School District - Information Technology (2018M-112)
… and blogging. District officials did not properly secure the server room. In addition, sensitive IT control … controls that restrict access to inappropriate websites. Secure the server room so that only authorized individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Selected Publications and Reports
… Basics Research Reports Fiscal Stress Monitoring System - School Districts: School Year 2024-25 Results Fiscal Stress Monitoring System - … Fiscal Year 2024 Results Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsMoravia Central School District - Fuel Inventory (2019M-183)
… safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform 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)
… and loss. Key Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or … Key Recommendations Provide employees with periodic cybersecurity awareness training. Ensure user accounts are …
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)
… Bath Central School District Online Banking 2018M79 …
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)
… not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized investment … from multiple financial institutions. Prepare monthly cash flow forecasts and consider legality, safety, liquidity 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)
… Officials did not: Monitor compliance with the District’s computer acceptable use policy. Maintain a current authorized … officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Glens Falls Common School District - Cash Management (2019M-177)
… officials did not develop and manage a comprehensive investment program to ensure interest earnings were … 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)
… to address the District’s specific needs and expectations for IT services. District officials agreed with our …
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 … application controls. Provide IT security awareness training for employees who use District IT assets. In … a SLA with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements