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Huntington Union Free School District – Online Banking (2022M-178)

… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

Seneca Falls Central School District – Procurement (2021M-201)

… report - pdf ] Audit Objective Determine whether Seneca Falls Central School District (District) officials used a … Determine whether Seneca Falls Central School District District officials used a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented … technology (IT) security controls to safeguard the network against unauthorized access or disruption. Key … did not establish adequate controls to safeguard the network against unauthorized access or disruption. City …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Westhill Central School District – Information Technology (2021M-32)

… controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI). Key … Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user … IT controls over the District Offices network to safeguard personal private and sensitive information PPSI …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

Albany Water Board – Software Management (2020M-159)

… and mobile device users from downloading applications from application stores. Maintain application and software inventories for all mobile devices. … the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… Objective Determine whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on … estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit … million. The Board failed to adopt a structurally balanced budget and did not follow its fund balance policy when it …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Town of Knox – Town Clerk (2020M-72)

… did not: Annually audit or obtain an audit of the Clerk's records and reports as required. Key Recommendations Deposit … annual audit of, or cause an audit of, the Clerk's records and reports. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Retiring with an Outstanding Loan – Special 20- and 25-Year Plans

… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you …

https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loan

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

… The Board did not review, or designate anyone to review, bank statements and canceled check images, bank reconciliations and bank transfers, or compare receipts …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79

Upper Jay Fire District – Board Oversight (2023M-24)

… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners … audit fire district Upper Jay board oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

Plainville Fire District – Board Oversight (2021M-91)

… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Norfolk Fire District – Board Oversight (2022M-109)

… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Town of Frankfort – Justice Court Operations (2022M-16)

… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) and … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

State Agencies Bulletin No. 1669

… accessing NYSPO claims exemption from federal withholding as well as a new Locked Query for payroll officers that lists all … accessing NYSPO claims exemption from federal withholding as well as a new Lock …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemption

Rockville Centre Union Free School District – Information Technology (2023M-140)

… such as shopping, entertainment and social media, on District computers although the District’s regulations for … is increased. Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m