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Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty advisors … prepare timely reports for the Board or the auditor. IT assets valued at $11,397 were not included on the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andLakeland Central School District - Reserves Management (2019M-113)
… The District’s tax certiorari reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some … reserve. Perform an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These payments were made in cash and no receipts were provided at the time of service. …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Introduction – Information Technology Contingency Planning
… technology (IT) has become an integral part of most local governments’ and school districts’ operations. Computer … anticipating and planning for IT disruptions will prepare local government and school district personnel for the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionForestville Central School District - Information Technology (2019M-170)
… Findings District officials did not provide formalized IT security awareness training for individuals who used the … officials. Key Recommendations Provide periodic IT security awareness training. Develop and implement written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Accounts Payable Advisory No. 69
… ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsNewcomb Central School District - Claims Audit (2023M-159)
… Key Recommendation Comply with Education Law, ensuring all claims are audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159State Agencies Bulletin No. 2302
… overtime earnings limit for Tier 6 ERS members for calendar year 2025 is $20,958.00. Affected Employees: Tier 6 … 368 of the Laws of 2018, the overtime limit increases each calendar year. The amount of the increase is based on the … overtime earnings limit for Tier 6 ERS members for calendar year 2025 is $2095800 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2302-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2025Area #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … procedures and their roles and responsibilities related to IT security. While the IT policies provide guidance to computer users as to what the governing board expects them …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… since 2001, and was co-filed this year with Trillium Asset Management. "This is a momentous occasion that calls for … employees," said Matthew W. Patsky, CEO of Trillium Asset Management. "We are pleased that ExxonMobil, which employs …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsTown of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… whether Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … District purposes. Key Findings Of the 279 credit card purchases made during our audit period, 80 totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27South Otselic Fire District – Financial Activities (2022M-169)
… financial activities . However, Board members did not complete mandatory fiscal oversight training . As a … Board members attended the mandatory training, they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Lake Placid Central School District – Investment Program (2023M-94)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for … Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process Monitor > Details > …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mSullivan West Central School District - Retiree Health Insurance (2019M-196)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Briarcliff Manor Union Free School District - Procurement (2020M-173)
… for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition