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North Syracuse Central School District – Professional Services (2022M-34)

… services and entered into written agreements with service providers. Key Findings Although District officials entered … into written agreements with the 15 professional service providers we reviewed, they did not always seek competition …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Somers Central School District – User Accounts and Software Updates (2021M-153)

… a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance to restore or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Little Flower Union Free School District – Fixed Assets (2022M-78)

… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Lindenhurst Union Free School District – Collections (2024M-24)

… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the … payor of program funds received. Update District policy to provide guidance to ensure the timely deposit of funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Edgemont Union Free School District – Information Technology (2024M-37)

… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling approximately $5.9 million were not audited. Instead, a BOCES employee approved the BOCES claims. 22 claims totaling $173,591 were audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

West Babylon Union Free School District – Claims Audit (2024M-62)

… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

Legal and Regulatory Authority To Do Business

… York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified in New York as … OGS Non-Responsible Listing, and Homeland Security Issues NYC School Construction Authority NYS Department of Labor Debarment List - includes Workers' …

https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-business

Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director

… conspiracy began in 1992, when Cohen devised a scheme with Joseph Ross of Century Coverage Corporation in which the … working with co-defendants David Cohen, Herb Friedman and Joseph Ross and with others, he stole from Met Council. …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-council

Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students

… that Rabbi Samuel Hiller, the former assistant director of Island Child Development Center, once one of New York City's largest providers of special education services to … Ira Kurman, that it planned to conduct a routine audit of SEIT funds provided to ICDC. When auditors arrived …

https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intended

Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director

… conspiracy began in 1992, when Cohen devised a scheme with Joseph Ross of Century Coverage Corporation, an insurance … probation and $1.5 million in restitution. In March 2015, Joseph Ross was convicted and sentenced to 18 months in jail, …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-director

Accessibility for People With Disabilities

To determine whether the Office of Parks Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities including meeting State and federal requirements The audit covered the period January 2018 t

https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilities

DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency

… The state Department of Health (DOH) was unprepared to respond to infectious disease outbreaks at nursing homes, even before … DOH understated the number of nursing home deaths due to COVID-19 by at least 4,100, and at times during the …

https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agency

Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and … and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga County) The board …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not provide adequate oversight to ensure that the commission’s financial activity was … The director did not maintain complete records to account for the fees collected from each program and did …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0

Opinion 99-9

… expenses of its city attorney for attending a course at a conference for municipal officials that relates to the … counsel for attending a municipal law course at a conference for municipal officials, if the tuition is charged … conclusion. In that case, the benefit derived from the payment of fee will inure to the attorney personally, …

https://www.osc.ny.gov/legal-opinions/opinion-99-9