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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Who Is Responsible? – Travel and Conference Expense Management

… and procedures are clearly communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file employee, an officer, or a member of the governing board, is …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Village of Hancock – Insurance Withholdings (2022M-108)

… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

State Agencies Bulletin No. 2128

… or by telephone at (888)-235-9223, Monday through Friday, 8:00 a.m. to 8:00 p.m., Eastern Time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking

Edgemont Union Free School District – Information Technology (2024M-37)

… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… corrective action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Town of Walton – Incompatible Duties (2016M-309)

… Town officer or employee who received or disbursed moneys on behalf of the Town, or engage an independent public …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Delaware County – Vehicle Usage and Disposal (2014M-258)

… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy to clearly specify which employee …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Town of Waterloo – Board Oversight (2017M-110)

Town of Waterloo Board Oversight 2017M110

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

SUNY Bulletin No. SU-162

… Affected Employees SUNY employees in Bargaining Unit 08 who have a Pay Basis Code of BIW Background OSC has … Program NBW (UUP Biweekly) to be used for Bargaining Unit 08 employees who have a BIW Pay Basis Code. The Earnings … updated the Earnings Program to NBW for Bargaining Unit 08 positions with a BIW Pay Basis Code. All other attributes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweekly

VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables

… documentation outside SFS, even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all applicable state and federal … Schedules | New York State Archives (nysed.gov) In addition, critical SFS attachment guidance can be found …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirements

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s … Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

City of Norwich – Information Technology (2012M-254)

… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

Roosevelt Union Free School District - Information Technology (2019M-193)

… whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s Information … Consider appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, … whether District officials established adequate controls to help prevent and properly respond to a malicious attack …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193

New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds

… the state’s well-funded pension system as a strength. “The challenge now is to build on the positive steps already taken …

https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-general

Town of Fishkill – Information Technology (2020M-153)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153

Town of Randolph – Justice Court Operations (2021M-76)

… report - pdf ] Audit Objective Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately … in an accurate and timely manner or that all disposed of (closed) cases were properly reported to appropriate State … Determine whether the Town of Randolph Town Town Justice Justice accurately recorded …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

Opinion 2007-1

… Municipal Corporation Law, §32.04[1][b]; 1992 Opns St Comp No. 92-33, p 84). Generally, services held to be within … 118, 581 NYS2d 885; Hurd v Erie County , 34 AD2d 289, 310 NYS 2d 953; Glen L. Spirits v Village of Hempstead Community … and qualifying under one or more of the following ADA eligibility criteria: Any individual with a disability who is …

https://www.osc.ny.gov/legal-opinions/opinion-2007-1