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Columbia-Greene Community College – Information Technology (2017M-213)
… accounts that have not been used in the last six months, with the oldest account’s last logon being over 10 years ago. … adopt a breach notification policy. Five employees visited music streaming, social media and shopping websites which … policy. Review the Internet usage log to ensure compliance with the College’s computer use policy. Test the disaster …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District … officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background The … needed reserves or reduce District property taxes. Review all reserves to determine whether the amounts retained are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mMore About This Retirement Plan – Police and Fire Plan
… 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS … and is not a substitute for any New York State or federal law. For specific information about your benefits, please …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planWells Central School District – Financial Condition Management (2017M-70)
… managed general fund balance for the period July 1, 2013 through November 30, 2016. Background The Wells … The budgets overestimated appropriations by almost $1.2 million or 7.7 percent from 2013-14 through 2015-16. … appropriations, exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … with approximately 2,250 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Findings Four employees had unauthorized personal Internet usage. The rooms housing the IT servers and infrastructure … access and protect IT assets. No formal disaster recovery plan has been developed. There was no evidence that the … and protect IT assets. Adopt a formal disaster recovery plan. Ensure that the claims auditor performs a thorough and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWorcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner … taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1State Agencies Bulletin No. 329
… Purpose To ensure that the correct deduction calculation routine and … message: "Deduction Amount and percent are both zero" to a 'REJECT' message. The REJECT message will be either: … Calculation Routine requires a Deduction Rate or %; To Cancel enter a Deduction End Date", or "Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … Orange County, and provides high school education to approximately 60 students. The School is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCamden Central School District – Financial Condition (2016M-51)
… in Lewis County. The District, which operates five schools with approximately 2,300 students, is governed by an elected … in three reserve funds. Key Recommendations Adopt budgets with realistic estimates of expenditures. Develop a plan to … or other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51New Lebanon Central School District – Financial Condition (2015M-222)
New Lebanon Central School District Financial Condition 2015M222
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
CubaRushford Central School District Financial Management 2015M125
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Village of Nissequogue – Information Technology (2015M-31)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to … and view personal, private and sensitive information on the network and did not have sufficient documented guidance … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Groton – Long-Term Planning (2022M-113)
… capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings Town … capital and financial plans to address the Town’s Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 percent) were at or beyond their …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113