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Roosevelt Union Free School District - Information Technology (2019M-193)
… officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s … The District’s IT Department did not provide employees and officials with IT security awareness training. Key … for ensuring computerized data is secure, identifying and recommending technology solutions to the Board, ensuring …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Agencies Bulletin No. 2237
… of changes to the file, provide the new file layout, and testing information. Background: The master file is created after the confirmation of each pay cycle and contains employee information related to that specific … positions, are included on the master file. The birthdate and pension elect/term fields were added to assist agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsState Comptroller DiNapoli Statement on End of Legislative Session
… and prevent corruption. Enhancing independent oversight of state contracting, especially with regard to economic …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionState Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective … 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Nyack Union Free School District – Network User Accounts (2021M-113)
… acceptable use policy. Maintain a current authorized user list. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113XI.11.E Retainage – XI. Procurement and Contract Management
… is no retainage remaining on any purchase order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish business processes to ensure that retainages are processed appropriately and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageChester Union Free School District – Information Technology (2021M-107)
… with the District’s computer acceptable use policy (AUP) by reviewing computer website history logs for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Canajoharie Central School District – Fuel Purchasing (2021M-170)
… officials did not adequately manage fuel purchases by seeking competition and did not audit fuel claims, as … The District could have reduced its fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … prices of approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Longwood Central School District – Overtime (2021M-126)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Central School District (District) officials properly and transparently used capital project resources. Key … another project phase totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by the voters. The Board did not competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexV.3.D Accounts – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Account codes in the SFS. The Account ChartField is five alphanumeric … 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: Account Sub-Category To add or modify an Account value, complete the COA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… records were not annually audited as required. Required State and Federal filings were not completed, and annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesWest Genesee Central School District - Capital Assets (2023M-128)
… School District (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct periodic physical inventories to help …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Dolgeville Central School District – Fuel Monitoring (2023M-175)
… District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials … performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of … perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Tonawanda City School District - Procurement (2023M-108)
… [read complete report – pdf] Audit Objective Determine whether Tonawanda … (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108State Agencies Bulletin No. 261
… File layout. Affected Employees Payroll and systems staff in agencies that use the PaySR Master File. Payment Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileOpinion 88-78
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … POLICE PROTECTION -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Wadsworth Center Environmental Laboratory Approval Program
… Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental … the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories … from New York State (NYS), thus ensuring the accuracy and reliability of these analyses. Accurate laboratory test …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programTown of Oxford – Procurement (2024M-88)
… process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88