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Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

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

… [read complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway … Key Findings Town officials did not establish long-term capital and financial plans to address the Town’s Highway …

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

Town of Smyrna – Claims Audit Process (2022M-161)

… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161

Brighton Central School District – IT Asset Management (S9-22-6)

… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Village of Cohocton – Cash Receipts (2015M-63)

… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

State Agencies Bulletin No. 779

… equal to the annual percentage increase, if any, for compensation and pension benefits administered by the … of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC will also update any subsequent rows as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increase

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … for water and sewer billing and collection. Ensure that all customers are billed the correct Board-established water … rates. Ensure that late payment penalties are applied to all delinquent customer accounts in accordance with Board …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Ithaca – Information Technology (2017M-52)

… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Taylor – Financial Management (2016M-391)

… audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, … 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… Board’s minutes. Ensure that all Department cash receipts are remitted to the Supervisor’s office in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Mandatory Contributions – Enhanced Reporting

… until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have … correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in … a union-negotiated contract that required their employer to offer a non-contributory special plan. Rev. 2/23 … Most …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Town of Clifton Park – Information Technology (2020M-162)

… employee Internet use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s … with IT policies. Develop comprehensive written procedures for managing and monitoring network user accounts. Develop a …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m