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Spencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … providing adequate training and adopting and distributing a written information technology (IT) contingency plan. … confidentially to officials. District officials agreed with our audit results. … Determine whether the SpencerVan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mOpinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … of lines of unequal lengths, different styles or sizes of type faces (see, Garmin , supra , 284 A2d at 358; Rust v …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Pembroke Central School District - Investment Program (2023M-130)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District … Board did not adopt, a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a population of approximately … an assistant Court clerk. The Justices collected $565,801 in fines, fees and surcharges during the audit scope period. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and … by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyMount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Avoca Central School District – Procurement (2025M-29)
… Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … requirements set forth in GML or with the District’s procurement policies and procedures. When officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Wyandanch Union Free School District – Budget Review (B25-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Wyandanch …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Mohawk Valley Faces Challenges But Bright Spots Exist
… Schoharie County's economic efforts are largely centered on agriculture and related industries, such as SUNY … median ($268,300). However, regional home prices have been on the rise recently, with all counties seeing some increases … have focused much of their economic development efforts on making needed repairs and upgrades,as these assets are …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existDiNapoli Releases Analysis of Executive Budget
… picture but also weakens checks and balances over the use of public dollars, according to a report released today by … Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," … reflects actions that would move spending off-budget, change the timing of disbursements or otherwise affect …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetBradford Central School District – Online Banking (2022M-102)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … it to all authorized online banking users. Designate a computer for online banking transactions. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… the NYSHIP program and contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on … on claims that indicate the medical services performed. United will not pay for certain procedure codes billed in …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Groton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/groton-2020-124.pdfPittsford Central School District – Payroll (2021M-129)
Determine whether Pittsford Central School District (District) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-2021-129.pdfTioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-83.pdfWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… and to reimburse NYU employees for expenses incurred or services rendered without any NYU oversight. Moreover, … companies played – without mentioning High Galaxy, PCM, or her relationship with the MWBE subcontractors. Instead, … until proven guilty. All factual recitations are derived from documents filed in court and statements made on the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipPenfield Central School District – Financial Management (2015M-162)
… Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162