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Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a … IT contingency plan. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andRockville Centre Union Free School District - School District Website (S9-19-28)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19State Agencies Bulletin No. 610
… the Report of Check Exchange form available on the OSC Web site. Agencies may contact OSC's Office Services by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesComptroller DiNapoli Releases Municipal Audits
… bank reconciliations and failed to supply the members with necessary financial reports. Village of Hempstead – … allowable property tax levy limit. Therefore, to comply with the law, the board must adopt a local law overriding the … and has not filed the required annual financial report with OSC since 2008. Livonia Hook and Ladder Company No. 1, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded … the district could have realized potential revenues of more than $50,000. Ausable Valley Central School District … officials overestimated expenditures by an annual average of $1.2 million from fiscal years 2014-15 through 2016-17. As …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Wyoming Central School District – Professional Services (2020M-152)
… used a competitive method to procure professional services and entered into written agreements with service providers. … or extenuating circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing the services to be provided and the basis for compensation. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Town of Throop – Highway Department (2021M-115)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent … (Superintendent) provided adequate oversight of the Highway Department’s (Department) financial … and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Friendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdfDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… to collect the penalties owed and beef up its monitoring of this contractor to ensure customers are being provided … who are unable to use public bus or subway service because of a disability – was not penalized for making nearly 16,000 … information and mistakes on dates, trip times, number of riders, addresses, cross street names, equipment codes, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car … parts. However, when auditors reviewed “rolling stock” on 20 lines they found that the oldest cars on the C line had a …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackViolating the Terms of a DRO – Divorce and Your Benefits
… option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or designates a beneficiary in violation of a pre-existing DRO, separation agreement, or stipulation …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Improper Payments Related to the Medicare … However, further actions are still needed as millions of dollars in questionable and improper Medicaid payments … people enrolled in the Medicare buy-in program. Department of Health: Medicaid Program –Excessive Medicaid Payments to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… of our audit were to review the District’s financial management and examine the District’s calculation and … West Irondequoit Central School District Financial Management and Separation Payments 2016M180 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andSecurity Self-Assessment – Information Technology Governance
… appended to this publication addresses key areas of IT internal controls such as policy, training, access and contingency planning. Several of the main questions include follow-up questions that will … helpful for evaluating the answers. For example, one of the questions is, “Were all computer users provided IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentFairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdfQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its … Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Long Beach City School District , Lynbrook Union Free … and clerks’ offices, neither party has a direct line of sight to the cabinet and, therefore, cannot monitor the … controls such as providing supervisory reviews of the director’s activities. Furthermore, district officials …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Lyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121State Agencies Bulletin No. 797
… Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Background Article 49.2c of … of each year. Effective Date(s) Payment may be submitted in Pay Period 26L, paychecks dated 4/10/08 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesInternal Controls Over Selected Financial Operations (Follow-Up)
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow