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Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded and … employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether transfer …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… inventory records. The IT inventory list included at least 400 active IT devices that were missing either a … devices were properly inventoried and physically located at the District and determined that six devices totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by $58,277 for 11 foster care …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to … and view personal, private and sensitive information on the network and did not have sufficient documented guidance … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andSouth Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer needed. The 30 accounts include 13 generic accounts, nine former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Port Byron Central School District – Network User Accounts (2021M-119)
… Key Findings District officials did not ensure that the District’s network user account controls were secure. … policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Agencies Bulletin No. 142
… 2000 Institution checks dated January 13, 2000 OSC Action The dues code 201 and agency shop code 212 will be increased … part-time percentage. Agency Action Once established, the dues and agency shop fee are not increased if an employee … must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/142-csea-dues-and-agency-shop-fee-increaseRed Hook Central School District – Inventories (2023M-133)
… District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes. … access. Develop written policies and procedures to help ensure that staff adequately manages, and accounts … recommendations and indicated they have initiated, or plan to initiate, corrective action. … Determine whether Red Hook …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133State Agencies Bulletin No. 297
… checks dated January 10, 2002. OSC Actions The CSEA Dues code (201) and Agency Shop code (212) will be … part-time percentage. Agency Actions Once established, the CSEA Dues and Agency Shop fees are not to be increased if … must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyBrighton Central School District – IT Asset Management (S9-22-6)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Albany Water Board – Software Management (2020M-159)
… installed on computers and mobile devices. Request that the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications installed on unmanaged mobile devices. AWB …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Additional Resources – Information Technology Contingency Planning
… https://www.cisecurity.org/ms-isac/ National Institute of Standards and Technology (NIST), Computer Security … New York State Office of Information Technology Services …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/additional-resourcesHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We … and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsFire District Information
… [pdf] Filing an Annual Financial Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined … Part 155 - Covers defined benefit programs [pdf] Summary of Regulations [pdf] Training Training Requirements for Fire … for Implementing New Training Requirements [pdf] List of Training Providers For Training Providers: Application to …
https://www.osc.ny.gov/local-government/resources/fire-district-informationNewcomb Central School District - Claims Audit (2023M-159)
… We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Franklin Central School District – Information Technology (2022M-19)
… - pdf] Audit Objective Determine whether Franklin Central School District (District) officials adequately managed network and … corrective action. … Determine whether Franklin Central School District District officials adequately managed network …
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, … a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and … points that could have been used to inappropriately access the network and view personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m