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Area #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is … periodically compare the list of current active employees (i.e., employee master list) to the list of network user …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsOperational Advisory No. 26
… System current by updating required contacts within two weeks of a change and verifying contact information every six … of contacts in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsTown and County Special Districts and Town Improvements
… of the Office of the State Comptroller if the cost to the typical property is above the OSC-calculated average … of the State Comptroller, irrespective of the cost to the typical property or home, if debt is proposed to be issued to …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District … and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395SUNY Bulletin No. SU-313
… dated September 15, 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction … Member 21P) as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted … biweekly gross. The deduction for employees with a base salary of $32,438 or more is 1% of the adjusted biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… services for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal … January 1, 2010 through December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of four officers, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50East Moriches Union Free School District – Claims Processing (2016M-273)
… account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the State, distinct and separate … eight disbursements were for purchases made using a debit card. Key Recommendations Ensure that all claims are approved by the Board before payment. Discontinue the use of debit cards. … Lyon Mountain Fire District Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Carle Place Water District – Procurement (2014M-18)
Carle Place Water District Procurement 2014M18
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave accruals for the … 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Berkshire Fire District - District Operations (2020M-40)
… policy when procuring assets. The District could have saved $3,800 if it had purchased propane at State contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District … could be inappropriately altered, accessed or used. In addition to the sensitive network access control … with BOCES to develop a written agreement with a detailed list and explanation of services and responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether … internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit up to 36 years. Alternative Death Benefit If you die while in service, but after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsState Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the … Affected Employees Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesGroton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Elba Fire Department – Controls Over Financial Activities (2014M-286)
… of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period … 1, 2013 through August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mOperational Advisory No. 15
… I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances