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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to … Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and … was inappropriate. Key Recommendations Ensure the AUP is updated, or administrative regulations are developed, to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you need five years of … your sick leave credit can’t make up the difference. Qualify for a better retirement benefit calculation. For …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to … Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … Background The Salem Central School District is located in Washington County and is governed by the Board of … million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s network. Key … did not monitor employee compliance with the acceptable Internet use policy on the District’s network. In addition to … and social networking, in violation of the District’s AUP. Internet browsing increases the likelihood that users will be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Geneseo Central School District – IT Asset Management (S9-22-11)
… geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Restrictions – State Police Plan
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are … from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings … from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials … The District may have saved about $7,100 for meals and lodging if the United States General Service … allowed changes to transaction data without approval and officials did not use available software controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Whitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The … are appropriately trained and supervising IT Department staff. Adopt a disaster recovery plan. Ensure that computer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent overpayments of … and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted … service providers and ensure agreements are monitored for compliance. School officials disagreed with some of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Herkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring goods and services. Key Findings The … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Newark Valley Central School District – Procurement (2022M-60)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Security Self-Assessment: Questions – Information Technology Governance
… and SLAs for IT services specify the level of service to be provided by the vendor and specific remedies if those … passwords? Yes No N/A Describe expectations and how those expectations are communicated: 7f Have password … No N/A Who monitors the accounts? How often are online accounts monitored? Wireless Network 9a Are …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsMarcellus Central School District – Online Banking (2020M-66)
… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Wyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District District officials used a competitive method to procure professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials ensured information … provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 … employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… School District (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to … School District District officials properly managed and monitored building access accounts and badges …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and