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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… Discovery Charter School (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … officials, we found that: Officials did not adopt adequate network and financial software policies, establish an IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… remains well below pre-pandemic levels, putting a major strain on its budget. A report released today by New … the growth in ridership. In 2022, there were 2,334 major felonies, but this included 1,183 violent crimes (51%). … Bus speeds, however, remain among the lowest of any major transit system in the country, rarely averaging faster …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… started their employment at steps higher than the entry level and cost about $95,000 more a year than if they started … supporting why those nine employees received an initial salary at those particular levels. Key Recommendations … Properly document the reasons for any starting salary that exceeds the established entry level rate. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… realistic budgets based on historical or known trends. Two of the District’s six general fund reserves, which had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted … City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) charged with making … MTA and its agencies. In April 2009, the MTA issued the Blue Ribbon Commission’s Report on Sustainability and the MTA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… issued the following statement regarding antisemitism and New York's response: "The antisemitic threats and incidents we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, … issued the following statement regarding antisemitism and New Yorks response …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseUse of New York State Snowmobile Trail Development and Maintenance Funds
… the Fund of about $5 million annually and then distributes funds to approved local sponsors, who administer snowmobile … Association Treasurer and President of a TME to redirect funds from another TME to his own. We referred this matter to … corrective action to ensure the affected club received the funds it was entitled to; conversely, recover any improperly …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Compliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… Purpose To determine whether State agencies and certain public authorities and corporations, collectively referred to as Affected State Entities (ASEs), achieved a reduction of their energy … To determine whether State agencies and certain public authorities and …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Town officials effectively managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through … Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is … Town of Chazy Water and Sewer District Financial Operations 2017M42 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The District’s last multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement System $465,647, as part of his sentence … Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a generous public … Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement System $465647 as part …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not provide … checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled check images to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and … under the Worker Adjustment and Retraining Notification Act (WARN Act or Act), and is effectively overseeing employer … Workforce Solutions (DEWS), administers the State’s WARN Act and provides related services. Enacted in 2008, the WARN …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate … today by New York State Comptroller Thomas P. DiNapoli. The audit also identified several personnel actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district