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Area #6 – Patch Management – Information Technology Governance
… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… of the Report of Workers' Compensation Program Statement of Assessable Expenses for the three fiscal years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years … presentation of the Report of Workers Compensation Program Statement of Assessable Expenses for the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… to fund operations. The Board overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund balance that was not used. … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mPrimary Hall Preparatory Charter School – Debit Cards (2024M-159)
… complete report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose … totaling $39,398 lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. … provide adequate guidance and internal controls over the billing and collection of tenant rents. Segregate duties over …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Bank reconciliations are performed without oversight. Duplicate pre-numbered receipts were not issued for all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… did not verify that they received the correct State contract prices for the four loaders they purchased in 2011, … and 2013. Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Village of Hewlett Bay Park – Financial Management (2022M-30)
… fund balance level. Village officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Barton – Financial Planning (2015M-52)
… The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The Town is governed by an elected five-member Town Board. The Town’s 2015 annual … setting long-term plans. The Board also did not establish a level of acceptable fund balance or properly use money in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52State Agencies Bulletin No. 1591
… in the New York State Payroll System (PayServ) for tax year 2017. Affected Employees Employees with … agencies to ensure the appropriate taxes are withheld for tax year 2017. Failure to meet the deadlines may result in … the employee paycheck or direct deposit advice. Supporting Documents Please click on the links below to access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedWest Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178State Agencies Bulletin No. 1582
… Purpose To inform agencies of OSC’s automatic processing of the September 2017 PEF Performance Advances and provide … and Technical Service Unit – BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility criteria Background … To inform agencies of OSCs automatic processing of the September 2017 PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1582-september-2017-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1417
… 2015 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for payment of performances advances in September to eligible … date based on the 04/01/14 Salary Schedule are eligible for the September 2015 PEF Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1417-september-2015-public-employees-federation-pef-performance-advances-payState Agencies Bulletin No. 1499
… 2016 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for a payment of performance advances in September to … date based on the 04/01/15 Salary Schedule are eligible for the September 2016 PEF Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1499-september-2016-public-employees-federation-pef-performance-advances-and