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Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSandy Creek Central School District – Reserve Management (2023M-43)
… Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education (Board) and … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… could be inappropriately altered, accessed or used. In addition to the sensitive network access control … to help ensure adequate network access controls were in place, including a comprehensive written information … assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… Audit Objective Determine whether Chenango Valley Central School District (District) officials adequately managed … audit school district Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Montauk Union Free School District – Information Technology (2022M-137)
… be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Huntington Union Free School District – Online Banking (2022M-178)
audit school huntington online banking
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … personal email, online gaming and social networking, in violation of the District’s AUP. Internet browsing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Pine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Chappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Opinion 98-13
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Town Building (use … establish a public museum pursuant to Education Law, §255. In general, use of the museum would be free to the … the municipalities of this State. We, therefore, do not, in our advisory opinions to local governments, interpret …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 92-10
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money … Prior inconsistent opinions are hereby superseded. This is in reply to your letter regarding the disposition of moneys … by the village. You state that 35 serial bonds, issued in bearer form by the village, matured on August 1, 1984, and …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… He will also pay a $5,000 fine. The jury found that Wills used public matching funds from his 2009 campaign for City … chief of staff. The grant stipulated that the money had to be used to conduct four public service projects. Yet … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenOpinion 98-18
… is at a "distinct disadvantage" in applying for a certificate of need for the establishment of additional … is our view that this statement recognizes the fact that a comprehensive, detailed statutory scheme governing the … General Municipal Law, among other statutes, constitute a comprehensive, detailed statutory scheme governing the …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Former Village of Candor Mayor Pleads Guilty to Stealing From the Village
… public funds is contemptible and undermines public faith in government. My thanks to Tioga County District Attorney … Martin and the New York State Police for their partnership in ensuring justice is served in this case.” New York State Police Superintendent Steven G. …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… the arrest of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the town … of those who put their trust in her.” Tiede, 40, of Alexander, was first elected town clerk in 2019. An audit of … appearance is scheduled for August 13, 2024 in the Town of Alexander Town Court. The charges against the defendant are …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsOpinion 2006-3
… [Inf Opns] 11, supra ). 3 The inquiry refers to the town “highway fund” as a potential repository of the franchise fees. Highway Law §141 provides that the town highway superintendent’s annual budget estimate of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3