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Area #7 – Access Controls – Information Technology Governance
… process may have access to a specific IT resource, such as a particular software program or database. For example, … containing employee names and Social Security numbers. The first step in implementing adequate access controls is determining what level and type of protection is appropriate for various resources (e.g., …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for reviewing and … review of retroactive pay in greater detail and explain how retroactive payments are calculated. Effective Dates The … Code Retropay Effective Date (first date PayServ detects a change in the employee’s record) Earnings Begin Date Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Comptroller DiNapoli Statement on the Enacted Budget
… picture and risks to federal aid. "Still, there are areas of concern. As in past years, the budget negotiation process … be spent. My office will provide a more detailed analysis of the enacted budget in the coming weeks." …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetTax Check-Off Technical Amendment
… Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and General Government … VII) – A.9290 (Farrell) – Corrects language relating to the committee chair who is appropriately designated to receive the annual report setting forth how the monies in certain tax …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentFire Protection Contracts
… (Marchione) – Increases transparency relating to the contract negotiation process for fire protection contracts … Increases transparency relating to the contract negotiation process for fire protection contracts …
https://www.osc.ny.gov/legislation/fire-protection-contractsBellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the … audit period. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87New York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… will reduce emissions and promote fuel efficiency." The full text of the letter DiNapoli and eight other comptrollers …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… benefit, you must retire directly from public employment or within a year after separating from service. The … (200 days for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this … service credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… benefit, you must retire directly from public employment or within a year after separating from service. The … (200 days for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this … the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… benefit, you must retire directly from public employment or within a year after separating from service. The … (200 days for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this … service credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jDiNapoli: Tax Cap Remains at Two Percent for 2020
… levy growth will be 2 percent for the second year in a row, however, mixed economic signals may require local … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff review the report regularly to ensure all transactions charged to … Reviewing these transactions is an important part of the State’s internal control system. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… totaling $128,070 and found supporting documentation such as receipts was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges … The Treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… did not adequately manage network user accounts or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationBeacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Hunter-Tannersville Central School District - School District Website (S9-19-33)
… that was posted was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Island Trees Union Free School District - School District Website (S9-19-34)
… complete report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsSaugerties Central School District – IT Asset Management (S9-22-05)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05