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Port Byron Central School District – Network User Accounts (2021M-119)
Determine whether Port Byron Central School District (District) officials ensured network user account controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/port-byron-2021-119.pdfGeneral Brown Central School District - Building Renovation Project (2019M-21)
Did the Board and District officials properly establish, monitor and account for the building renovation project?
https://www.osc.ny.gov/files/local-government/audits/pdf/general-brown-21.pdfSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists … from this account, because the Treasurer did not prepare claim vouchers for the Board’s review prior to moneys being …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user accounts, 36 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Irvington Union Free School District – Fixed Assets (2022M-89)
… to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, … officials were unable to verify that seven assets were in the District’s possession. These items included a desk, … 65 assets had missing, or inaccurate information recorded in the fixed asset records. Eight assets were disposed of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTown of Batavia – Water and Sewer Operations (2018M-12)
Town of Batavia Water and Sewer Operations 2018M12
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Submitting Your Payment – Legacy Reporting
… Authorization form (RS5542) with your name, bank, account number and the name of the person to be notified when the … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Manor outside of the unauthorized bank account, see the full report ( 2022-S-46 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 91-33
… provided herein, the county treasurer, or, in the City of New York, the commissioner of finance, shall be entitled to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Lehman College – Controls Over Bank Accounts
… the monitoring and authorization of bank accounts, which increase the risk that Lehman personnel could conduct …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsXV.16.B Sole Custody Reporting – XV. End of Year
… of each year, the Online Services Sole Custody Reporting Application, ( https://www.osc.state.ny.us/online-services ), … of each year the Online Services Sole Custody Reporting Application httpswww …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingProtect Yourself from Scams
… Security Administration . Protect yourself from scams by learning to distinguish fake messages from official NYSLRS … employees of the actual organization. Some can even make a real agency’s phone number appear on caller ID (known as … mobile app or website, which looks similar to Retirement Online , aimed to trick users and capture login credentials. …
https://www.osc.ny.gov/retirement/resources/protect-yourself-scamsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… the next business day via the Automated Clearing House (ACH) system. Federal and state agencies can view relevant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapV.3.H Category Code – V. Chart of Accounts (COA) Governance
… is used or required, it will be entered at the time the purchase order is entered into the SFS. Category Codes are only … auto-populate when the Category Code is selected. When the purchase order is copied into the voucher, the Category and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance … a complete system of internal controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… to the network and managed user accounts and permissions in financial and student information applications. Key Findings District officials did not adequately secure user account access to the network or … account access. As many as 1,570 accounts were unneeded but were not disabled. Four accounts had unnecessary network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… follow. Department Operations: Personal Service (PS): PS – Regular PS – Temporary Service PS – Holiday/Overtime Compensation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … When such schools violate the Education Law (Law) - but remain in operation - students who drop out are also …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013