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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Upper Jay Fire District – Board Oversight (2023M-24)
… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they … in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentYork Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lyons Central School District – Payroll 2022M-71
… (District) officials ensured the District accurately paid employees’ salaries and wages. Key Findings District … of $4,940 and one employee being underpaid $731. Leave time was not always accrued in accordance with employment … which resulted in one employee accruing two additional sick days and one employee not being credited 9.5 hours of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… controls. Assign financial system user access rights based on job duties. Officials generally agreed with our recommendations and have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Norfolk Fire District – Board Oversight (2022M-109)
… officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Lancaster Central School District – Financial Management (2022M-37)
… annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. … with all of our findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Waterford – Board Oversight (2022M-70)
… to take corrective action. Appendix B includes our comment on issues raised in the Village’s response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Somers Central School District – User Accounts and Software Updates (2021M-153)
… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mState Agencies Bulletin No. 693
… To notify agencies that the return address on all Direct Deposit Advice statements no longer will be the Office of the State Comptroller name …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsLong-Term Expected Contribution Rates – What Every Employer Should Know
… consistently earned a 5.9 percent rate of return annually. On a long-term basis, employers should expect to pay these … rates by retirement system, tier and plan by clicking on the Final Rates links provided on on the About Employer Contribution Rates – Overview page . …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesVillage of Hewlett Neck – Financial Management (2022M-35)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35West Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationFranklin Central School District – Information Technology (2022M-19)
… were not needed. This created additional network entry points that, if accessed by attackers, could be used to … installed software to an authorized software inventory list. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19