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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… had full access, and three individuals unnecessarily shared access to a user account with administrative …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitCopiague Union Free School District - Information Technology (2023M-150)
… complete report – pdf] Audit Objective Determine whether Copiague Union Free School District (District) officials … Determine whether Copiague Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Pelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Garden City Union Free School District – IT Asset Management (2023M-161)
… IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Farmingdale Union Free School District – Payroll (2024M-22)
… overtime work, including routine job duties and planned events, without written preapproval. Did not budget for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Software Management (2015-MR-3)
… on College computers, including gaming, instant messaging, golf management and couponing programs as well as a virus. …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3State Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseNew Rochelle City School District – Information Technology (2021M-142)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… office collected and reported cash amounting to $3.6 million. Each Department used a different process to … computer forms and printed on multi-use paper with numbers that were handwritten. Furthermore, one of the Departments did not maintain logs of the permit numbers issued. Key Recommendations Develop centralized …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… segments. Firewalls control network communications using rules that specify which communication types are allowed … the network administrator should configure firewall rules to allow only those communication types that are needed … in a computer system or network and analyzing them for signs of possible incidents, which are violations or imminent …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… it is appropriate to use written RFPs or written or verbal quotes; the policy and regulations do not outline the … including the appropriate use of written RFPs, written quotes and verbal quotes; provide guidance for the documentation requirements …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesNiagara County – County Bridge Maintenance (S9-13-2)
… Of the flags not responded to timely, one was a red flag that was responded to 91 days after received; 49 days …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Area #9 – Wireless Network – Information Technology Governance
… often used as extensions of wired networks, even minor IT security weaknesses on wireless networks can expose internal … a wireless environment requires certain additional security precautions to prevent unauthorized access and … Although wireless environments and their related security systems can be quite complex, local government and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkEmergency Service Communication Surcharges (2017-MS-4)
… while the Department of Emergency Services, 911 centers or Police Departments are responsible for E911 expenditures. … NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Accounts Payable Advisory No. 31
… of separating commodity and transmission charges when processing utility invoices for payment Guidance : It … are not separating commodity and transmission charges when processing utility payments. Consistent with the Guide … based on the goods and services purchased. Therefore, when processing utility bills, Business Units must separate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… entitled to a retirement benefit based on your service and salary earned when you were an active member. 1 Tier 1 … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefit