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Town of Bethlehem – Information Technology (2025M-25)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect … files for the Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Child Care Stabilization Grants
… and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees … families, businesses, and the economy as a whole. It also highlighted the fragility of the child care system. … and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Ithaca – Information Technology (2017M-52)
… 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Key Findings District officials have not segregated IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as District … records. Key Recommendations Adequately segregate IT asset control functions so that no one person has control …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerCooperative Information Technology Services (2012MR-1)
… audit was to determine if local governments could reduce IT costs and/or enhance their efficiency through cooperative … becoming increasingly reliant on information technology (IT) services to help them provide government services. … cooperation, local governments can share the costs of IT equipment and services, and provide improved functionality …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Johnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfBinghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to communicate during a disruption or disaster will affect the timely processing of its business functions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBrentwood Union Free School District – Information Technology (2023M-83)
… providing network users with information technology (IT) security awareness training and implementing an IT contingency plan. Key Findings The Board and District … monitor nonstudent network user accounts, provide IT security awareness training as required by a Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Village of Alfred – Information Technology (2017M-236)
… detailing the acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … sustaining an organization’s critical business processes in the event of a disruption. It provides detailed guidance …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewDisaster Recovery Planning
… 2012 as part of a New York State Information Technology (IT) Transformation to consolidate and merge State agencies’ … services. ITS is responsible for providing centralized IT services to 46 executive State agencies, as well as … including the CNSE data center and the centralized IT services it provides to the 46 executive agencies. That …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningCity of Middletown - Water System Cybersecurity (2019M-22)
… not provide employees with IT security awareness training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22State Comptroller DiNapoli Releases Municipal Audits
… board continues to use fund balance at the current levels, it could deplete fund balance in the general town-wide fund … cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately assess the city’s … and was unaware of the town’s true financial position when it adopted budgets because it did not receive accurate …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 994
… be accessed from anywhere within the PayServ application. It contains topics that provide step-by-step instructions for … topic in any of the three available playback modes – See It!, Try It!, and Know It? See It! – This mode enables the user to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkState Comptroller DiNapoli Releases Municipal and School Audits
… one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… built-in network interfaces that can serve as a hard copy device for any user on the network. 51035 IT Personal Printer … Personal Digital Assistant (PDA) Purchase of a mobile device that functions as a personal information manager . … networks (SAN) which allows many-to-many communication, device name lookup, security, and redundancy. 51052 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service