Search

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … private and sensitive information (PPSI) or disable the network. Without an IT contingency plan, the District has …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… communicated confidentially to officials. In addition: The District had 250 unneeded network user accounts, … including two with administrative permissions, and the Assistant Superintendent for Business and Operations had … which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)

… obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote … public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims auditor. Key … with statutory requirements and District policy. Ensure the required quotes for goods and services are obtained and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-audit

Poughkeepsie City School District - Payroll (2019M-110)

… not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received … eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board approval. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Planning Resources

… Record Forms [.xlsx] Planning and Budgeting Understanding the True Costs of Services Webinar Presentation [pdf] … Find Multiyear …

https://www.osc.ny.gov/local-government/resources/planning-resources

Onondaga County Probation Department - Financial Operations (2018M-147)

… Audit Objective Determine whether internal controls over the Probation Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed … Review and update policies and procedures for the enforcement of County fees and ensure staff properly …

https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

… use a competitive process to procure goods and services. The District: Paid a vendor $238,465 as a sole source without … bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not … services below bidding thresholds and communicate them to the appropriate personnel. Ensure officials comply with the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86

OnTECH Charter High School - Information Technology (2023M-71)

… that were communicated confidentially to officials, the Board of Trustees (Board) and officials did not:  Adequately manage user accounts and permissions. As a result, the six computers tested had unneeded user accounts and …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware … we found: All nine business office employees, including the Assistant Superintendent for Business Affairs (ASB), were … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Barker Central School District – Payroll (2023M-19)

… approved or supported. District officials did not ensure the pay rates were accurate or overtime was approved and … employee was paid $2,948 for overtime despite language in the individual’s employment agreement which suggests the … Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … and substitute teachers that were never employed by the District. As a result, the District’s risk of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Your Pension Pay Stub

… monthly pension payment and deduction amounts. Throughout the year, you’ll be able to track year-to-date totals for … Account Homepage, click View Pension Check . Select date of the pension payment to view. You’ll be able to see a list of …

https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stub

Accounts Payable Advisory No. 32

… ID and for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section … Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms … vendors and the IRS for reportable payments to vendors: (i) that use a single payment vendor ID; (ii) require certain …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-payments

Peekskill City School District - Network User Accounts (2021M-195)

… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were … Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)

… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … professional services totaling $69,320 were not issued and the RFP for external audit was last advertised in 2011. 13 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claims

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

North Babylon Union Free School District – Online Banking (2023M-156)

… that online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … entry points for someone to inappropriately access the School’s network. Two of the three financial software …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)

… Results School officials have maintained adequate proof of residency records, accurately billed resident districts using the correct New York State Education Department (SED) rate … and supported. There were no recommendations as a result of this audit. School officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66