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Selkirk Fire District – Procurement of Professional Services (2021M-55)
… documentation that they used other methods to assess the accountability, reliability, responsibility, skill, … and training, judgment, integrity and moral worth of the professional service providers as required by the District’s procurement policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Hudson Housing Authority – Information Technology (2019M-224)
… against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials did not provide IT security awareness training. The Authority did not have adequate online banking … review and update routinely or when significant changes in the environment occur. Create and maintain service level …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… provide further details on statewide accounting procedures and policies: Division of the Budget (DOB) Policies Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationStay Informed – State Police Plan
… Your retirement benefits are an important part of a solid financial plan. They can help you and your … you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … update contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedCUNY Bulletin No. CU-273
… Agency Shop Fee increase Affected Employees Employees in the following Bargaining Units: SB, SE, SM, SP, SU, SV, SW, … 28, 2006 OSC Actions OSC will automatically increase the biweekly Dues (Code 231 ) and Agency Shop Fee (Code 220 ) … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-273-city-employees-union-local-237-dues-and-agency-shop-feeProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether District officials purchased goods and services in accordance with Board policy and applicable statutory … from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for … process in accordance with New York State Education Law, Section 1709. … Determine whether purchases were in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … and 11 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Student treasurers did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCUNY Bulletin No. CU-437
… by IUOE Local 30, OSC will calculate dues (code 268) and agency shop fees (code 297) at the rate of 1.5% of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesBecoming Eligible for a Benefit – En-Con Police Officers Plan
… 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitHauppauge Union Free School District – Leave Accruals (2022M-150)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Hauppauge …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Lansing – Information Technology (2022M-66)
… communicated confidentially to Town officials, we found: The Town had seven unneeded network user accounts. The Town Board (Board) did not create adequate written IT … user access, online banking and breach notification. The Board did not require IT security awareness training for …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … take corrective action. Appendix B includes our comment on the District’s response. … Determine whether Arkport Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Richfield Springs Central School District - Fixed Assets (2019M-140)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies were not comprehensive or being … unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Duanesburg Central School District – Information Technology (2021M-40)
… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Haldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, … and/or loss. Officials did not: Monitor compliance with the District’s acceptable use policy (AUP). Adequately manage … and implement procedures to monitor compliance with the AUP. Develop written procedures for managing system …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Net Assets Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hempstead – Information Technology Access Controls (2021M-158)
… to help safeguard IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt … confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT security policies … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158