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Rye City School District – Payroll and Leave Accruals (2016M-169)

… clerk did not always manually enter the correct rates or hours, and there was no supervisory review of her work. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)

… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), …

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

Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)

… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (13 percent of the population),15 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet

Weedsport Central School District – Payroll (2021M-179)

… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179

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

… adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to … use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) …

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

… 6 members of the ORP and VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, …

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

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether Port …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

XV.14 Federal Admin Recoveries – XV. End of Year

… in the Office of Operations Events and Deadlines Calendar . Submission of a request after the dates specified …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveries

XV.16.B Sole Custody Reporting – XV. End of Year

… ), for reporting agency sole custody account balances will be available for agencies to use to report … . In addition, agencies are reminded that bank statement balances must be obtained and reconciled and the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

Whitesville Central School District – Information Technology (2021M-22)

… officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials did not: Disable … modifying or disabling user permissions to the network and information systems. Establish a written agreement with …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

Valley Central School District – Information Technology (2020M-154)

… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154

Town of Morris – Board Oversight (2013M-75)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for … 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected … $280,000, which included payroll disbursements. We did not find any material discrepancies. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Watervliet City School District – Information Technology (2021M-34)

… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

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

… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …

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

Town of Friendship – Justice Court Operations (2021M-15)

… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

State Comptroller DiNapoli Releases School District Audits

… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit and approve claims before payment as required. Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Walton – Justice Court Operations (2021M-72)

… financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

Marlboro 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-33

Town of Schroeppel – Cash Disbursements (2014M-296)

… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $3 million. Key Findings Cash … and Comptroller to reflect the intended internal controls for these positions as provided by statute. Ensure that …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… Findings The Board did not develop a procurement policy or an investment policy. The Board did not develop a code of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports