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Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… properly managed and remain active can potentially result in unauthorized building access. District officials: Did not … and badges. Granted access to 39 individuals participating in continuing education programs without conducting any …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of … provided $2 million to hire new auditors. In 2014 DiNapoli’s auditors identified more than $20 million that was …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,149 … contracts and payments is available at www.openbooknewyork.com . The Governor’s Executive Order 202 suspended the Office … for design and construction of the Hudson Line Positive Train Control System. Unified Court System $1.5 million to …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… “classification” functionality in the Statewide Financial System. This functionality will enable SFS to provide … These programs are designated in the Statewide Financial System (SFS) as vendor certifications. For example, vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… The Jackson Heights area is one of New York City’s most diverse communities with one of the … 20,900 in 2018, 23 percent higher than in 2009. This is an increase of 4,000 private sector jobs, creating job … and a testament that the American Dream is an immigrant’s story.” “On the heels of Comptroller DiNapoli’s 2018 Economic …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesDiNapoli Releases Analysis of Revised Executive Budget
… that may not be fully clarified before the April 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion below the Division of Budget’s … budget demand an exceptionally high degree of caution, and I encourage the Governor and Legislature to bolster the …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: Fiscal Stress May be Looming for Glens Falls
… balance,” said DiNapoli. “But city officials are working hard to turn things around and have already consolidated …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsOpinion 97-22
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a … and duties of the college board of trustees and the county in this regard, and not those of the Board of Trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22DiNapoli: Positive Fiscal Outlook for Plattsburgh
… the statewide rate of 21 percent. The Comptroller’s fiscal profile of the city also highlighted: Previous fiscal … designation category. For a copy of the Plattsburgh fiscal profile visit: …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York State Comptroller Thomas P. DiNapoli today released an audit … the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … Security and Emergency Services to take quick action on this urgent issue.” The recent passage of the federal …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… and schools often rely on third parties to provide a variety of IT-related services. For your protection and to … what format it will be returned and/or whether, when and how it will be destroyed). How shared PII will be protected … IT system outsourcing or support contract. For example, if you contract with an IT vendor to administer patch management …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … requirements. Similarly, without proper identification of all computer hardware on a network, unauthorized devices and … vulnerabilities can be applied in a timely manner, if at all. In addition, insufficient records increase the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesPulaski Academy and Central School District - Separation Payments (2020M-20)
… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… food service supervisor should review the New York Office of General Services (OGS) cooperative bids to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mCorinth Central School District - Medicaid Reimbursements (2019M-129)
… procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. … to ensure Medicaid claims for reimbursement are submitted and paid for all eligible services provided. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdfDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdf