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Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180IX.2.A Acronyms – IX. Federal Grants
… and Budget (Federal) PMS Payment Management System (HHS) SAM System for Award Management SCAP Statewide Cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsState Agencies Bulletin No. 146
… for reinstatement to Tier 1 or 2 Effective Date 12/17/1999 How to Submit a Transaction Open the Retirement Plans panel. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Holland Patent Central School District – Fuel Inventory (2023M-141)
… Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and increases the … detection. Officials did not: Develop written procedures to help ensure fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Ethics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of …
https://www.osc.ny.gov/local-government/resources/ethicsGreater Johnstown School District - Payroll (2018M-267)
… their approved salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267State Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… ensure claims were audited for accuracy and completeness. The District did not: Have proper documentation to support … required quotes for eight purchases totaling $106,212. The claims auditor did not: Audit claims for accuracy or … to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Lewis County – Purchase Cards (2024M-41)
… County could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the … action. Appendix B includes our comment to an issue raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41East Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Potsdam 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT … the fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory records … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRed Hook Central School District – Inventories (2023M-133)
… Adequately secure, monitor and protect fuel tanks from unauthorized access. Develop written policies and … our recommendations and indicated they have initiated, or plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… established adequate internal controls over user accounts to prevent unauthorized use, access and loss. Key Findings … adequate controls over the District’s user accounts to protect against unauthorized use, access and loss. … information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyNew York State Financial Reporting
… State Funds 2006 Annual Cash Basis Report on State Funds 2005 Annual Cash Basis Report on State Funds 2004 Annual Cash … | August | September | October | November | December | January Excel: April | May | June | July | August | September | October | November | December | January Fiscal Year 2024-2025 PDF: April | May | June | …
https://www.osc.ny.gov/reports/financeAdditional Resources – Information Technology Contingency Planning
… United States Computer Emergency Readiness Team (US-CERT) https://www.us-cert.gov/ …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesBrighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … located. One copier (unknown cost) was not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… were deposited intact, timely and accurately. There were no recommendations as a result of this audit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsFranklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … employee IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement with BOCES to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7