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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that … hard drives are sanitized when disposed of, and monitor for compliance. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Elba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal … January 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149State Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … to district officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… information on federal domestic assistance programs. In 1984, the OMB issued Circular A-89: Federal Domestic … updates as the need arises, which contains a comprehensive list of all domestic assistance programs. Each program is … extensively by the Federal and New York State Governments in all grant award notices and state accounting records to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedCUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of … (Institution), paychecks dated 10/10/2019. Rate increase is effective 10/09/2019. Agency Actions Reporting the Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… be made to other reserves established and maintained in compliance with statutory directives or used to benefit the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andBaldwinsville Central School District – Financial Management (2016M-65)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… by the State Education Department (Department), or in a business school registered with the Department, that closes … Bureau monitors licensed private schools and registered business schools to ensure compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Fillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, … which operates one school with approximately 675 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Security Over Critical Systems
… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsState Government Accountability - Special Reports
Reports on special topics issued by the Division of State Government Accountability
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… that the Office of the State Comptroller (OSC) include in the Consulting Services Report it compiles annually on … State Consultant Services Contractor's Planned Employment form ( AC 3271-S ) in the procurement record submitted to OSC … “Consultant Disclosure Form B” in the subject line or By mail: NYS Office of the State Comptroller Bureau of Contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureOpinion 2005-9
… the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Oswego County Board of Cooperative Educational Services – Separation Payments (2016M-217) BOCES had 161 employees who …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… are not consistently enforcing the state health code for eateries and other establishments nor explaining why … with serious violations accountable could be a recipe for disaster.” The state Department of Health (DOH) is … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyArea #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 … name of the employee or other user to whom the equipment is assigned, if applicable; the physical location of the … a description of the computer(s) on which the software is installed and any pertinent licensing information. In …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesMental Health Education, Supports, and Services in Schools
… Objectives To determine whether the New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… safely reopen and prepare businesses and facilities for new safety protocols. However, as of June 9, 2022 – more than …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by … P. DiNapoli. “New York state offers a property tax break for landowners who commit to protect their private forest … submit and follow a DEC-approved forest management plan for their property to promote healthy forests and increase …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-properties