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Beacon City School District – Information Technology (2023M-143)
… user accounts are additional entry points into a network and, if accessed by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … included: 153 student accounts, 89 nonstudent accounts, and 39 shared and service accounts. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… School District (District) officials adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkWebster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109State Comptroller DiNapoli Releases School District Audit
… – Access Controls (Livingston County, Monroe County and Ontario County) District officials did not ensure user access controls were appropriate and secure. Officials did not adopt key information technology (IT) security policies, resulting in increased risk that data, hardware and software may be …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… City Charter, general laws of the State of New York, and local laws and ordinances. The City has an elected Mayor and … Utility customer accounts and payments were adjusted and parking fines were dismissed without supervisory approval and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72State Agencies Bulletin No. 1995
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at a DOH … Services Unit (BU04), or Professional, Scientific, and Technical Services Unit (BU05) titles who work at one of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainVillage of Ossining – Parking Ticket Collections (2017M-259)
… an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through … adequate policies and practices for collecting unpaid parking fines. The Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. The Village is … with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and is governed by an elected five-member Board. Budgeted … Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as required by …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Northern Adirondack Central School District – Leave Accruals (2020M-50)
… vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave … Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. Except as … officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… [read complete report - pdf] Audit Objective Determine whether Nassau Board of … data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to … granting, verifying, changing and disabling network user account access. Key Recommendations Evaluate all non-student …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … 30, 2024. District officials did not establish policies and procedures to ensure State aid was claimed for … homeless students. Officials also did not complete and maintain designation forms and submit them to the New …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… (Department) administers the State’s Medicaid program in accordance with a federally approved Medicaid State Plan. … responsibilities include establishing Medicaid policies and procedures, certifying providers that participate in the program, and setting Medicaid reimbursement rates. With approval from …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupState Comptroller DiNapoli Releases School District Audits
… as of June 30, 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit by almost 25 percentage … increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES services. District officials have hired a special …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsOpinion 98-10
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL COOPERATION -- Streets and Highways (town repair and maintenance of village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 94-32
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award … the event that the village dissolved its fire department; and (3) the village could dissolve its fire department on the …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Agencies Bulletin No. 2245
… subject to the Salary Withholding Program as referenced in the Background section), or transfer date (from a … of subdivision 2-a of Section 200 of the State Finance Law and provides for the discontinuation of the Salary … bargaining units have signed a Memorandum of Understanding and the NYS Legislature has signed letters agreeing to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 422.2
The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit reversal
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsComptroller DiNapoli Releases Municipal Audits
… Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego, Rensselaer and Westchester counties . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Consolidated Fiscal Reports (CFRs) are program appropriate and consistent with contract requirements, including those in the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). There were three agencies …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contracts