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Horseheads Central School District – Network Access Controls (2021M-127)

… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… between seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not maintain an accurate …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… As a result, some victims may not be receiving payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 24 … up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Seneca County Probation Department – Restitution Payments (S9-20-7)

… - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … take corrective action. … Determine whether the Seneca County County Probation Department Department officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt … state's 170,000 contracts, billions in state payments and public authority data. Visit the  Reading Room  for contract …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings  While we determined that online banking transactions were appropriate, the Board of … online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Farmingdale Union Free School District – Payroll (2024M-22)

… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials:  Did not … did not have adequate information to properly monitor the overtime budget and expenditures.  Key Recommendations  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Windsor Central School District – Fuel Controls (2022M-133)

… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… and responsibilities of each party may not be understood by all parties resulting in cybersecurity gaps. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

Responsibility for IT Internal Controls – Information Technology Governance

… in policies. Some local governments and schools use an IT vendor for assistance in establishing, conducting and … to the CEO, IT manager, department head(s) or an IT vendor. Asking the right questions is not only an effective …

https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controls

Mama Program, LLC – Compliance With the Reimbursable Cost Manual

… These ineligible costs included $26,876 in personal service costs and $68,686 in other than personal service (OTPS) costs, as follows: $32,096 in unsupported OTPS … fees and $2,483 in legal fees; $26,876 in personal service costs for pension contributions that did not comply …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manual

Unified Court System Bulletin No. UCS-123

… employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in … date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employees

State Agencies Bulletin No. 1106

… Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement … through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject to all applicable withholding taxes. CFR and the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011

State Agencies Bulletin No. 1200

… Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement … through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject to all applicable withholding taxes. CFR and the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Geneseo Central School District – IT Asset Management (S9-22-11)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, … (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ … responsibilities. Over a half million dollars was paid to IT service providers. In addition, because officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Brentwood Union Free School District – Information Technology (2023M-83)

… the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District’s computerized data was not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

State Agencies Bulletin No. 306

… Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … users to retrieve information needed for frequently used reports or data requests. The new queries, described in the … Overtime Payments Position Management Agency Actions Payroll officers should distribute this bulletin to users …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-database