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Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water … including reconciling of the water produced to the amount billed and investigating and correcting the …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Area #6 – Patch Management – Information Technology Governance
… Patches update software programs and could help protect systems running those programs from attacks. A patch can be an upgrade (adding features), … problems. If patches are not installed regularly, the network and computers have an increased risk of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementVillage of Islandia – Information Technology (2021M-100)
… Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Chatham Central School District – Financial Management (2023M-11)
… Recommendations Use reasonable appropriation estimates and do not appropriate fund balance that is not needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53CUNY Bulletin No. CU-584
… OSC will automatically increase the biweekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateAccounts Payable Advisory No. 75
… Card Use . Guidance: A reminder to agencies that the PCard may not be used to pay for purchases from agency-specific contracts or Purchase Authorizations (PA) because the Statewide Financial System is unable to capture …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Geneseo Central School District – IT Asset Management (S9-22-11)
… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Mechanicville City School District – IT Asset Management (S9-22-16)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … January 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Available Pension Payment Options – State Police Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. When you die, your … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. When you die, your … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary, and you …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsTown of Seneca Falls – Cash Collections (2023M-57)
… Town of Seneca Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town … cash collection policy. Require department officials to maintain adequate cash collection documentation and to deposit and record cash collections in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Marlboro Central School District – Information Technology (2021M-33)
… adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user … adequate controls over network user accounts and settings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsFranklin County – Procurement (2016M-366)
Franklin County Procurement 2016M366
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… management practices for the period July 1, 2015 through November 8, 2016. Background The Sherburne-Earlville Central … School District is located in 11 towns in Chenango and Madison Counties. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Background The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange County. The District, which … schools with approximately 870 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Hudson Housing Authority – Information Technology (2019M-224)
… officials ensured IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable … IT policies, communicate them to all employees, review and update routinely or when significant changes in the …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224