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Lansing Fire District – Investment Program (2023M-62)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Fishers Island Union Free School District – Website Transparency (2023M-28)

… and recommended information on the District’s website in a transparent and comprehensive manner. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Village of Mill Neck – Financial Management (2014M-358)

… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …

https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

State Agencies Bulletin No. 2116

… Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire

Carle Place Union Free School District – Network User Account Controls (2022M-121)

… officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased risk of … did not: Disable 52 unneeded employee network user accounts, 376 unneeded student network user accounts, 14 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controls

State Agencies Bulletin No. 2087

… Purpose The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members. … The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… Free School District (District) officials ensured network user accounts were needed and whether officials adopted an … Key Findings District officials did not ensure network user accounts were needed, and did not adopt an adequate IT … procedures to identify and disable unnecessary network user accounts. As a result, we identified 18 generic accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

XI.2.L Contract Signature Page – XI. Procurement and Contract Management

… Agencies are required to place the New York State Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the signature pages to the contract documents filed with and … Agencies are required to place the New York State Contract number and an agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page

State Agencies Bulletin No. 2003

… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment … and NBEN746 into one Control-D report, NBEN744. The new version of the NBEN744 report has been renamed: Employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports

Arkport Central School District – Network Access Controls (2021M-162)

… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

Wayne Central School District – Transportation Department Operations (2021M-160)

… District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … and procedures, including recordkeeping and reporting, to help guide management of the transportation department. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Village of Port Dickinson – Financial Condition (2014M-154)

… Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Haldane Central School District – Information Technology (2021M-84)

… As a result, the District has an increased risk that it could lose important data and suffer serious interruption in operations. … network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Morristown Central School District – Information Technology (2021M-137)

… did not: Develop written procedures for granting, changing and revoking user access to the overall network. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Penn Yan Central School District – Network Access Controls (2021M-79)

… Yan Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79