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Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), 19 were satisfied with their Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… the District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for … the Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetTown of Lansing – Information Technology (2022M-66)
… officials, we found: The Town had seven unneeded network user accounts. The Town Board (Board) did not create adequate written IT policies for network user access, online banking and breach notification. The … training for computer users. Key Recommendations Review user access on a routine basis and disable unnecessary …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides … Orange County Soil Water Conservation District Financial …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District … center costs. We reviewed the salary and benefit payments for the eight individuals working in the Pre-K program by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… 30 percent of its revenues ($17,241) collected from credit card payments due to the credit card vendor improperly … work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Cairo - Fuel Management (2019M-150)
… [read complete report - pdf] Audit Objective Determine whether Town … kept locked or in a controlled environment. Nine of the 26 fuel keys were unsecured inside the vehicles assigned. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Wyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity … District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… comply with and officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for … Town officials did not develop a breach notification policy, disaster recovery plan or a policy addressing PPSI. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Opinion 2000-4
… payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not prohibited … payments made to a former employee, even though they may continue after that employee's actual retirement, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… or services available on or through any such external site or resource. INTERFACE All Users: The Systems may be …
https://www.osc.ny.gov/online-services/terms-serviceResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… To download a copy of this publication go to www.osc.ny.gov/files/local-government/audits/pdf/respondaudit.pdf . … 90 days: Electronically, as an attachment, to: caps@osc.ny.gov Or in paper format to: Office of the State Comptroller … RDU – CAP Submission 110 State Street, 12th Floor Albany, NY 12236 OSC will send you a letter acknowledging receipt of …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 88-16
… poundage fees on income executions amounting to 5% of the principal and interest collected. Poundage is collected in addition to principal and interest, and should be withheld from each … to judgment is merged by the court clerk into the final principal amount of the judgment, such interest is not …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 89-1
… LAW, §92(1): The estate of a town employee who dies while in service generally is not entitled to payment of the … of a deceased town highway department employee, who died while in service, the cash value of the employee's … provision, the estate of deceased town employee who dies while in service is not entitled to payment of the cash value …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… a district corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire Commissioners … District, which may be caused by their lack of training as required by law. Board members did not complete their required training in legal, fiduciary, financial, procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … general fund budget totaled approximately $306,000 for the 2013 fiscal year. Key Findings While the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operations