Search

Town of Owego - Water Fund Operations (2021M-205)

… percent of the water produced, or 138.6 million gallons, is considered unauthorized non-revenue (lost) water, 12 …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Menands Union Free School District – Information Technology (2021M-78)

… to employees. Adopt a breach notification policy that is required by New York State Technology Law. Sensitive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

New Rochelle City School District – Information Technology (2021M-142)

… access and disabling network user accounts when access is no longer needed. Evaluate all existing financial …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Arlington Central School District – Network User Accounts (2021M-110)

… 2007 to January 2020. Developed methods to determine who is using each shared user account at a given time. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… not prepare a recent cost benefit analysis to support it is not cost-effective. Did not establish Medicaid claim …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… user access and disabling user accounts when access is no longer needed. Develop a breach notification policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

State Agencies Bulletin No. 147

… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… Village Law section 5-524(6) 10 For towns, fuel oil is considered a public utility service. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… result, the District’s risk of unauthorized network access is increased. Develop and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Watertown Fire District – Procurement (2022M-155)

… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… Develop formal written procedures to help ensure PPSI is adequately secured. County officials agreed with our …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

Town of Groton – Long-Term Planning (2022M-113)

… repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers … and financial plans to replace highway capital assets in a timely manner. Consider funding reserves for the highway …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… written quotes and ensure that all proper documentation is maintained. Provide the claims auditor with access to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423