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North Salem Central School District – Network User Accounts (2022M-140)

… School District (District) officials ensured network user accounts were adequately managed (granted, changed and … Key Findings District officials did not ensure network user accounts were adequately managed. In addition to finding … procedures for granting, changing and disabling network user accounts. Ensured IT staff disabled 181 unneeded network …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… that transact in the SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes Other Taxes …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

NYC Construction Noise Complaints Soar

… years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of after-hours work permits issued by the city’s … Exhibit A in the audit for addresses), including the 30 locations with the highest number of construction noise …

https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soar

State Agencies Bulletin No. 1966

… Article 49.2 of the 2016-2021 ISU Agreement between the State of New York and the Civil Service Employees Association … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … State Agencies Bulletin No 1966 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenance

DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels

… tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to fall as … lower bonuses affect income tax revenues for the state and city, our economic recovery does not depend solely on Wall … and construction must continue to improve for the city and state to fully recover.” The $33.7 billion bonus …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levels

Rockland County Department of Social Services – Service Contracts (2014M-368)

… Department officials did not always verify the information in the performance and financial reports. The County did not … supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until …

https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368

City of Watertown – Information Technology (2017M-184)

… adequately safeguarded personal, private and sensitive information on City servers and in its financial system for … and financial system. The Council has not adopted adequate information technology (IT) security policies and City … City of Watertown Information Technology 2017M184 …

https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of … was ineffective. The Board did not review bank statements and canceled checks and did conduct an annual audit of the Treasurer’s books and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

Village of Northville – Joint Youth Activity Program (2016M-339)

… Board Members and a Northville Central School District representative is responsible for the overall financial …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Elmira City School District – Financial Condition (2014M-348)

… details related to the various reserves’ purposes, use or funding. The District’s multiyear financial plan does not include information related to funding and use of reserves or the level of fund balance. Key … Adopt budgets that reflect the District’s actual needs based on historical trends or other identified analysis. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348

Town of Greenport – Town Clerk Operations (2017M-3)

… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately 4,200. … receipts for all transactions and did not perform monthly bank reconciliations. The Clerk did not submit a monthly … receipts for all moneys collected and perform monthly bank reconciliations. Submit to the Supervisor a monthly …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3

Sewanhaka Central High School District – Student Fees (2016M-296)

… through January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, … Park-Garden City Park. The District, which operates five high schools with approximately 8,600 students, is governed … Sewanhaka Central High School District Student Fees 2016M296 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296

Area #6 – Patch Management – Information Technology Governance

… are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … technical support or bug and security fixes (patches) for those versions. Without ongoing updates, security …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … was an increased risk that collections could have been lost or stolen. In addition, money not remitted in a timely … Jefferson County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Brocton Central School District – Financial Management (2023M-44)

… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… zero by 2040. “We are all experiencing catastrophic and deadly weather events, droughts, rising sea levels, and …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The … process reviews the rent and additional charges that are posted to tenants’ accounts. …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260