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Low-Income Housing Trust Fund Program (Follow-Up) (2019-F-44)
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44.pdfState Agencies Bulletin No. 1847
… Office of Children and Family Services. Effective Date(s) Effective 09/01/2020 for CAL employees and the beginning … number of days (excluding pass days) within the teacher’s academic year. Bi-weekly payments are calculated as … Pay/Inconvenience Pay for 21P Employees If the employee does not have a Location Pay record on the Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersGalway Central School District - Fund Balance Management (2017M-267)
https://osc.state.ny.us/localgov/audits/schools/2018/galway.htm
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-galway.pdfCopiague Union Free School District - Information Technology (2023M-150)
Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/copiague-union-free-school-district-2023-150.pdfWillsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfHarborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdfYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorkshire-pioneer-s9-22-4.pdfPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/palmyra-macedon-s9-22-2.pdfBethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bethlehem-s9-22-1.pdfCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/minisink-valley-2022-80.pdfRocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdfKeene Central School District – Transportation State Aid (2021M-63)
Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/keene-2021-63.pdfNorthern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-51.pdfNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-50.pdfRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/red-creek-2020-75.pdf