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Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35)

To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s35.pdf

Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response

To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdf

Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018

… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account … financial statements referred to above present fairly, in all material respects, the respective financial position of …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… Free School District (District) officials secured user account access to the network and shared network folders to … belonged to former employees and were last used to log into the network between June 2015 and August 2022. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Village of Port Jefferson – Justice Court Operations (2020M-56)

… receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months later without … $1,055 was missing and not credited to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables

… sale of property, etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid … or client funds which are maintained outside the State Treasury in OSC approved agency sole custody funds. Agencies … to the Department of Tax and Finance – Division of Treasury (DTF – Treasury) for deposit to the State’s General …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overview

XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures

… A bank account may need to be opened and maintained by an agency for … to these accounts including no less than monthly account reconciliations, monthly and annual reporting … to the Commissioner of Taxation and Finance of all bank account balances under the administrative control of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview

State Agencies Bulletin No. 435

… but will continue to service the toll-free phone line and web site through close of business November 14, 2003. … The existing toll free number is 1-877-NYSAVES and the web site is located at www.nysaves.org . Effective with the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-program

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Watervliet City School District – Information Technology (2021M-34)

… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … training to employees. Restrict user permissions to the network and the student information system software application (SIS) …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)

Determine whether the Board provided proper oversight of water billing operations

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate … B includes our comments on certain issues officials raised in their response. … audit school east hampton …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Town of Lebanon – Justice Court (2013M-247)

… determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the …

https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247

State Agencies Bulletin No. 1134

… information is reflected on the employee’s record. Review Payroll Bulletin Number 1129 and 1090 regarding updates to … agency and should be deleted, please send an email to the Payroll System Questions Mailbox. Please make sure no … account codes or Position Pool IDs may be emailed to the Payroll System Questions Mailbox. … To inform agencies of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012

Pre-Retirement Consultations

… applying for a disability retirement. Estimating Your Pension — this 30-minute appointment is for members planning … retire within five years and would like to estimate their pension. Please note, most members can create their own … only) . Your latest pension estimate or Member Annual Statement. Any recent correspondence from NYSLRS. Any …

https://www.osc.ny.gov/retirement/members/pre-retirement-consultations

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… controls over network user accounts and did not develop a written IT contingency plan. As a result, the District had additional entry points for … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and