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Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … accounts and ensure unneeded user accounts are disabled in a timely manner. Develop a process to identify and follow …
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)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
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)
… adequate controls over network user accounts. As a result, the District has an increased risk of unauthorized access to …
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)
… Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
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)
… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 …
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)
… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …
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)
… effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did … did not know if Town vehicles and fuel were only used for Town business. Officials did not: Maintain adequate and … vehicles including the justification or rationale for assigning them. Review fuel usage to monitor and identify …
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)
… fuel purchases totaling $39,435 had Town officials used an OGS contract. Key Recommendations Develop and adopt written …
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)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …
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)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsLegal and Regulatory Authority To Do Business
… NonDegree Granting Proprietary Schools in NY NYS Department of Education – Charter Schools NYS Office … for state agencies researching a propsective vendors legal and regularatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessState Agencies Bulletin No. 1228
… 6:30 a.m. – 4:00 p.m. Holiday Availability: Holiday Day/Date Availability Lincoln's Birthday Tuesday, February 12, 2013 7:00 a.m. – 6:00 p.m. Presidents’ Day Monday, February 18, 2013 7:00 a.m. - 2:00 p.m. Memorial … Independence Day Thursday, July 4, 2013 Unavailable Labor Day Monday, September 2, 2013 Unavailable Columbus Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1228-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 876
… 6:30 a.m. – 4:00 p.m. Holiday Availability: Holiday Day/Date Availability Lincoln's Birthday Thursday, February 12, 2009 7:00 a.m. - 6:00 p.m. Presidents’ Day Monday, February 16, 2009 7:00 a.m. - 2:00 p.m. Memorial … Independence Day Saturday, July 4, 2009 Unavailable Labor Day Monday, September 7, 2009 Unavailable Columbus Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/876-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 1131
… 6:30 a.m. – 4:00 p.m. Holiday Availability: Holiday Day/Date Availability Lincoln's Birthday Sunday, February 12, 2012 Unavailable Presidents’ Day Monday, February 20, 2012 7:00 a.m. - 2:00 p.m. Memorial … Independence Day Wednesday, July 4, 2012 Unavailable Labor Day Monday, September 3, 2012 Unavailable Columbus Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 1054
… 6:30 a.m. – 4:00 p.m. Holiday Availability: Holiday Day/Date Availability Lincoln's Birthday Saturday, February 12, 2011 6:30 a.m. - 4:00 p.m. Presidents’ Day Monday, February 21, 2011 7:00 a.m. - 2:00 p.m. Memorial … Independence Day Monday, July 4, 2011 Unavailable Labor Day Monday, September 5, 2011 Unavailable Columbus Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1054-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 988
… 6:30 a.m. – 4:00 p.m. Holiday Availability: Holiday Day/Date Availability Lincoln's Birthday Friday, February 12, 2010 7:00 a.m. - 6:00 p.m. Presidents’ Day Monday, February 15, 2010 7:00 a.m. - 2:00 p.m. … Independence Day Monday, July 5, 2010 Unavailable Labor Day Monday, September 6, 2010 Unavailable Columbus Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/988-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 696
… 4:00 p.m. Sunday Unavailable Holiday Availability: Holiday Day/Date Availability Lincoln's Birthday Monday, February 12, 2007 7:00 a.m. – 6:00 p.m. Presidents’ Day Monday, February 19, 2007 7:00 a.m. - 2:00 p.m. Memorial … Independence Day Wednesday, July 4, 2007 Unavailable Labor Day Monday, September 3, 2007 Unavailable Columbus Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/696-availability-payroll-applications-payserv-ps-query-control-dOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …
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-77Examples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets