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Cortlandville Fire District – Credit Cards (2020M-57)
… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … payments occur in a timely fashion to avoid incurring late fees and interest charges. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Fiscal Stress Monitoring System
… warning system for communities and school districts with fiscal problems. Alerting everyone to potential problems … Basics [pdf] document to learn more. Search for a local government or school district. Search Now … State … warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringPenn Yan Central School District – Network Access Controls (2021M-79)
Determine whether Penn Yan Central School District District officials ensured network access controls were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… procedures. Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate safeguards for … policies and periodically review them. Enter into a SLA with the IT vendor. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTully Central School District – Network Access Controls (2021M-138)
… Tully Central School District (District) officials ensured network access controls over non-student user accounts were secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being … $12,000 in charges did not have adequate support to show what was purchased. District officials also could have saved … requested and used the lower priced General Services Administrative (GSA) daily lodging rates and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDiNapoli Tracks State and City Spending Related to Asylum Seekers
… Year (SFY) 2023-24 on resources for asylum seekers through Sept. 30. New York City’s estimated total spending from Fiscal Year (FY) 2023 and FY 2024 through Sept. 30 is $1.89 billion. “New York City and state are …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersProhibits Campaign Contributions During an Active Procurement
… any contribution to a statewide elected official, a candidate for a statewide elected office, or their authorized … committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives … any contribution to a statewide elected official a candidate for a statewide elected office or their authorized …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementDover Union Free School District - Information Technology (2018M-112)
… did not properly secure the server room. In addition, sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Moravia Central School District - Fuel Inventory (2019M-183)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor … $8,034. Officials did not perform stick-measured readings to ensure fuel deliveries were accurate. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Vendor Responsibility
… File a Questionnaire The VendRep System Forms The Review Process Documentation Requirements Research Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibilityAndes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The District has the lowest average daily participation for breakfast and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from … disabled or deleted as soon as no longer needed. Address the IT recommendations communicated confidentially. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyNaples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Travel Advisory No. 8
… per diem rates for the period October 1, 2024 through September 30, 2025. … Section XIII4D Meal and Incidental Expense Per Diem …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… user accounts in order to prevent unauthorized use, access and/or loss. Key Findings District officials did not … user accounts to prevent unauthorized use, access and/or loss. Officials did not: Monitor compliance with the … confidentially to officials. Key Recommendations Develop and implement procedures to monitor compliance with the AUP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userArkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … policies or procedures to add or disable user accounts and permissions. The District had 92 unneeded network user … that are unnecessary. Assess network user permissions on a regular basis and ensure that network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Planning Resources
… Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other …
https://www.osc.ny.gov/local-government/resources/planning-resourcesXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… Section Overview and Policies Starting January 1, 2019, moving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… accounts had unnecessary network administrative access. Application user accounts or properly restrict permissions in … user accounts are disabled in a timely manner. Limit application permissions based on an account user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and