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Penn Yan Central School District – Network Access Controls (2021M-79)
… Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … As a result, we identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator … to clearly identify the provider’s responsibilities and services to be provided. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Walton – Justice Court Operations (2021M-72)
… the disposition of tickets to various local and New York State agencies. … Determine whether the Town of Walton Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … controls, such as providing additional oversight of the Treasurer's work. Ensure billings comply with the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s … million. Key Findings The Board did not audit claims prior to payment during fiscal years 2012 and 2013. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Susquehanna Valley Central School District – Information Technology (2020M-95)
… [ read complete report - pdf ] Audit Objective Determine whether Susquehanna …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel … 1, 2013 through April 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … and money that customers haven’t returned to claim. For help, use our instructional Handbook with forms …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersVillage of Argyle – Water Billing and Collections (2023M-148)
… [read complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Agencies Bulletin No. 2226
… Purpose: The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and … Revenue code, which provides dollar limitations for benefits and contributions under qualified retirement plans, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireShenendehowa Central School District – Longevity Payments (2023M-165)
… Audit Objective Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key Recommendations Ensure … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Cambridge – Payroll (2015M-74)
… effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the … allowed by statute or resolution. Annually audit, or cause to be audited, the financial records and reports of all Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment … who appear on the NBEN744 are affected. Background: To simplify agency access and review of new and amended … as of 02/24/2022. Agency Actions: Agencies should continue to notify employees of new or amended garnishments per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsTown of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122