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Hilton Central School District – Network Access Controls (2022M-200)

… were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a … risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we … officials agreed with our findings and indicated they have initiated corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Fishers Island Union Free School District – Website Transparency (2023M-28)

… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 45 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees and all six elected officials), 14 employees or 24 percent of … its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Town of Seneca Falls – Cash Collections (2023M-57)

… cash collection policy. Require department officials to maintain adequate cash collection documentation and to deposit and record cash collections in a timely manner. … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Town of Lansing – Information Technology (2022M-66)

… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66

South Mountain Hickory Common School District – Financial Management (2022M-49)

… the tax levy, rather than increasing the 2021-22 school year levy by approximately 37 percent, or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Otego-Unadilla Central School District – Information Technology (2021M-178)

… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

Village of Port Dickinson – Financial Condition (2014M-154)

… for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Village of Perry – Water Accountability (2014M-31)

… of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. … elected five-member Village Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water … reconciling the water produced with the water billed to customers. Village officials believe that unmetered water …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

State Agencies Bulletin No. 1980

… is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers … of NYCTRS, NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at … on December 31 of the previous year. This year (2022) the OT limit is $18,233.00. Effective Dates Effective Institution …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

Arkport Central School District – Network Access Controls (2021M-162)

… Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of available fund balance prior to appropriating it as a financing source for the subsequent …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Town of Adams – Justice Court Operations (2020M-163)

… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Western Sullivan Public Library – Library Operations (2015M-156)

… Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2013 through … and serves the residents of the Sullivan West Central School District. The Library, which operates three library … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Groton Central School District – Cash Management (2020M-124)

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

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… policies or procedures. Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

State Agencies Bulletin No. 1876

… NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … for the above referenced retirement systems are currently in effect. OSC Actions PayServ will automatically stop … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… board of the district/municipal corporation and a finding by the board that the training is necessary, in the public … State. Notification and proof of attendance must be sent by the chief officer to the State Office of Fire Prevention …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals

The Academy Charter School - Credit Card Expeditures (2019M-80)

… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80