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Brocton Central School District – Claims Audit (2023M-15)

… action . Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… and developed and adopted an information technology (IT) contingency plan. Key Findings District officials did not … manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control … information (PPSI) or disable the network. Without an IT contingency plan, the District has an increased risk that it …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had overestimated …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… adequately managed network user accounts and developed an information technology (IT) contingency plan. Key Findings … plan impairs the District’s ability to recover from an unexpected IT disruption. In addition to finding sensitive … adequately managed network user accounts and developed an information technology IT contingency plan …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

State Agencies Bulletin No. 838

… automatic processing of the reduction to the 2008 Blind Veterans Annuity payment. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Chapter Law 496 of … automatic processing of the reduction to the 2008 Blind Veterans Annuity payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuity

South Seneca Central School District – Online Banking (2021M-164)

… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Farmingdale Union Free School District – Payroll (2024M-22)

… overtime work, including routine job duties and planned events, without written preapproval. Did not budget for …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and …

https://www.osc.ny.gov/debt/approvals

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… are at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

State Agencies Bulletin No. 296

… - Fields for EMPLOYMENT Attachment 1g - Fields for FEDERAL TAX Attachment 1h - Fields for STATE TAX Attachment 1i - Fields for LOCAL TAX Attachment 1j - Fields for GENERAL COMMENTS Attachment 1k …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Town of Carlisle – Fund Balance (2017M-106)

Town of Carlisle Fund Balance 2017M106

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 … the State Finance Law. 60321 Grants – Retainage Retainage is the amount temporarily withheld from grant payments to ensure contract performance. This account code is used for both the withholding and release of monies to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance