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Area #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … periodically compare the list of current active employees (i.e., employee master list) to the list of network user … Are different from passwords used for other systems; Do not match lists of common, expected, previously used or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Niagara Falls – Sexual … the 2021 SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau … were purchased during the audit period. Eldred Central School District – Sexual Harassment Prevention Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Units A Bulkload Business Unit voucher has one Invoice Line, which only contains the invoice amount. Business Units … Invoice Descriptions (i.e., “pens” in the first Invoice Line, “pencils” in the second) with the Comments field left … in the SFS and is limited to 140 characters. Distribution Line Field SECTION OVERVIEW AND POLICIES Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the property … Companies that hold abandoned funds must attempt to contact the rightful owner of the property before transferring or …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… Executive Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving a … DiNapoli and Molinaro today met with area residents, not-for-profit organizations and county government employees to … to individuals with disabilities and families as they plan for the future," DiNapoli said. "Ensuring a loved one's …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… for allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal … to build Hannibal Kartway. The Kartway was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. Proceeds from the sale of race registrations and pit fees were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsUniondale Union Free School District – Information Technology (2023M-61)
… granting, changing and disabling nonstudent network user account access, and regularly review the accounts to ensure … granting, changing and disabling nonstudent network user account access. Evaluate existing nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61South Seneca Central School District – Online Banking (2021M-164)
… not contain sufficient authorization controls. A dedicated computer was not used to conduct online banking and none of … and perform online banking transactions on a dedicated computer. Amend the bank agreements to require another …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… nine bank accounts; the Chief had complete control of one account and the President controlled seven accounts. Audit – … had no supporting documentation, including all 48 Chief’s account disbursements totaling $22,121. As a result, the lack …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper … Recommendations Ensure that accounting records are kept in an accurate and complete manner and support annual and …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Jefferson County Probation Department – Restitution Payments (S9-20-10)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… former Village of Candor Mayor Eric Halstead plead guilty to stealing $23,000 from the village. “Mr. Halstead betrayed the village he was entrusted to serve, taking what amounted to interest free loans from the people who elected him,” … former Village of Candor Mayor Eric Halstead plead guilty to stealing $23000 from the village …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageAdult-Use Cannabis (AUC)
… 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the … these funds distributed to a separate bank account should log into the Statewide Financial System (SFS) Vendor …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background The … (TAB) is an administrative tribunal that provides a forum for processing and adjudicating summonses for violations of New York City Transit (Transit) Rules of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followInvestment Standards
… a better life experience (ABLE) savings account program. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/investment-standardsOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Comptroller DiNapoli Releases Municipal Audits
… Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency … for banking services. Upper Mohawk Valley Regional Water Board – Water Accountability (Oneida County) The authority monitors … Public Library and the Upper Mohawk Valley Regional Water Board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Management of General School Funds (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Management of General School … controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal had not … Key Finding Kennedy officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30