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Accounts Payable Advisory No. 38

… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some … that do business with the State offer rewards or points for certain purchases that can be redeemed for other benefits, such as additional goods, services, or …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… School District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel … valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… action. Appendix B includes our comments on issues raised in the County’s response letter. … audit statewide county …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Village of Nissequogue – Information Technology (2015M-31)

… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… did not provide oversight for or monitor foster care student tuition payments, which resulted in over- and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

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

Determine whether Potsdam Central School District District officials established adequate controls over network user accounts and developed an information technology IT contingency plan

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

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

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

… and her Deputy did not issue duplicate receipts for all transactions where no other evidence of receipt was …

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

Scarsdale Union Free School District – Overtime (2022M-105)

… B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… records and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. The Town is governed by … $92.3 million. Key Findings The credit card policy does not identify specific individuals who are authorized to … required purchasing log to their credit card statements when submitting their receipts to the accounting department. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

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

… $25 million. Key Findings The Town’s IT policy does not address password security, wireless security, mobile … and storage devices or online banking. Town employees did not receive sufficient IT security and awareness training during our audit scope. Town officials have not established written data backup policies and the …

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

State Agencies Bulletin No. 342

… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230s

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Long Lake Central School District – Capital Project (2021M-183)

… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Menands Union Free School District – Information Technology (2021M-78)

… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … IT security awareness training to employees. Adopt a breach notification policy that is required by New York State …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

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 … supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … 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