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King Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we confidentially …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Hilton Central School District – Network Access Controls (2022M-200)
… risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials, we found that: District officials did not … employees and others who were no longer providing services to the District. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Officials did not: Adopt key information technology (IT) security policies, resulting in increased risk that data, … Key Recommendations Adopt and enforce comprehensive IT security policies. Regularly review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112XIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… For more information about expense reimbursements, see Payroll Bulletin No. 1698 . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsState Agencies Bulletin No. 312
… and agency shop fee increase Affected Employees Employees in Bargaining Unit 01 Effective Date(s) Administration checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/312-nyscopba-dues-and-agency-shop-fee-increaseTax Data Verification Form
… has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formAutomatic Orders – Divorce and Your Benefits
… Automatic Orders are court orders that prohibit parties in a divorce case from making transactions such as …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersDover Union Free School District - Information Technology (2018M-112)
… complete report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed websites for social …
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)
… 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 did not perform fuel … Install appropriate physical controls to safeguard the District’s fuel inventory. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… all employees. Disable or remove unnecessary user accounts in a timely manner. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologySelected Publications and Reports
… Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsBath Central School District - Online Banking (2018M-79)
… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially … Bath …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Lake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Nyack Union Free School District – Network User Accounts (2021M-113)
… acceptable use policy. Maintain a current authorized user list. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Glens Falls Common School District - Cash Management (2019M-177)
… officials did not develop and manage a comprehensive investment program to ensure interest earnings were … cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and … IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyPenn Yan Central School District – Network Access Controls (2021M-79)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … As a result, we identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… Manager/Treasurer (Treasurer) did not control when her electronic signature was used by another employee to sign … Key Recommendations The Treasurer should control when her electronic signature is applied to checks. The Board … and indicated they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mClyde-Savannah Central School District – Network Access Controls (2020M-122)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had the following unneeded … (IT) control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, as the District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122