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Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… adequate internal controls over nonstudent network user accounts to help prevent unauthorized use, access and … did not establish adequate internal controls over network user accounts to help prevent unauthorized use, access and … officials did not: Disable 20 unneeded nonstudent network user accounts that had last log-on dates ranging from January …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationCarle Place Union Free School District – Network User Account Controls (2022M-121)
… officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased … officials did not: Disable 52 unneeded employee network user accounts, 376 unneeded student network user accounts, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsHighland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… awareness training was provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were … BOCES officials did not regularly provide formalized IT security awareness training, assess computer usage to …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
Determine whether Town of Hempstead Town officials effectively monitored Town vehicles and fuel usage for loss waste or misuse
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16New Rochelle City School District – Information Technology (2021M-142)
… Evaluate all existing financial application user accounts, disable any deemed unnecessary and periodically review for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… accounts were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State … Technology Law. Sensitive information technology (IT) control weaknesses were communicated confidentially to … user accounts when access is no longer needed. Develop a breach notification policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsState Agencies Bulletin No. 1228
… Applications Normal Availability: Monday through Friday 7:00 a.m. – 6:00 p.m. Saturday 6:30 a.m. – 4:00 p.m. Holiday … 14, 2013 7:00 a.m. - 2:00 p.m. Election Day Tuesday, November 5, 2013 7:00 a.m. - 6:00 p.m. Veteran’s Day Monday, November 11, 2013 7:00 a.m. - 2:00 p.m. Thanksgiving Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1228-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 1131
… Monday, October 8, 2012 7:00 a.m. - 2:00 p.m. Election Day Tuesday, November 6, 2012 7:00 a.m. - 6:00 p.m. Veteran’s Day … Monday, December 24, 2012 6:30 a.m. - Noon Christmas Day Tuesday, December 25, 2012 Unavailable New Year's Eve Monday, December 31, 2012 6:30 a.m. – 3:00 New Year’s Day Tuesday, January 1, 2013 Unavailable Dr. Martin Luther King, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Legal and Regulatory Authority To Do Business
… Services Administration US Department of the Treasury Not-for-Profit/Charities Registration NYS Office of Attorney … Online resources for state agencies researching a prospective vendors legal and regulatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 … 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsCenter Moriches Union Free School District – Payroll (2024M-155)
… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155General Resources
… Washington (WA) – Secretary of State West Virginia (WV) – Secretary of State Wisconsin (WI) – Department of …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesForms for State Agencies and Employees
… Word AC 3270‑S Competitive Grants Procurement Record Checklist Word AC 3271‑S New York State Consultant Services … Quick Contract Boilerplate Agreement Word AC 3279‑S Checklist for Legislative Initiative Word AC 3280‑S Request …
https://www.osc.ny.gov/state-agencies/forms