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Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… Lexington and Prattsville in Greene County. The District is governed by an elected five-member Board of Education … affairs. The Superintendent of Schools (Superintendent) is appointed by the Board and is chief executive officer responsible for day-to-day …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fState Comptroller DiNapoli Releases School District Audits
… accounts. Lansing Central School District – Procurement (Tompkins County) District officials did not always seek … allowed a third-party administrator to access a district bank account. The board’s online banking policy dated April … Trumansburg Central School District – Procurement (Tompkins County) District officials did not always ensure …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsTown of Perinton - Financial Management and Information Technology (2017M-232)
… Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive … or provide IT security awareness training to employees. In addition, we communicated sensitive information technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Real Estate Portfolio
… Purpose To determine whether the Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or dispose of properties, and whether … To determine whether the Niagara Frontier Transportation Authority has accounted …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioHorseheads Central School District – Network Access Controls (2021M-127)
… pdf ] Audit Objective Determine whether Horseheads Central School District (District) officials ensured network access … Determine whether Horseheads Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127DiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… since consolidation. DiNapoli’s audit recommended that MTA define the initiatives that are related to its Transformation … It also recommended that Procurement Function clearly define the cost savings and cost avoidance it achieves and … efficiency and savings, and that they are not required to define what savings stem from the Transformation Plan. Audit …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyBelleville-Henderson Central School District - Information Technology (2019M-128)
… did not provide IT security awareness training to all employees. District officials did not develop procedures … Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June 2020 and August 2021. Six for two former employees, two former Board members and two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationWheatland-Chili Central School District – Network Access Controls (2023M-7)
… could be inappropriately altered, accessed or used. In addition to the sensitive network access control … to help ensure adequate network access controls were in place, including a comprehensive written information … assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Niagara Charter School - Information Technology (2018M-172)
… private and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is … personal private and sensitive information on or accessed by the Schools information technology assets is properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172State Agencies Bulletin No. 182
… 2000 If the increment code was 0003 with the service date 04/2/99-10/1/99 on the record, it was changed to 1001 If the … increment code was 0003 with the service date 10/2/99-04/1/00 on the record, it was changed to 0001 If the increment … increment code was 0004 with the service date 10/2/99-04/1/00 on the record, it was changed to 0001 Beginning October …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… and Carmel and Southeast in Putnam County. The District is governed by an elected seven-member Board of Education, that is responsible for the District’s general administration … policies and expectations. The Superintendent of Schools is responsible, along with other administrative staff, for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fOpinion 88-54
… in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an extension to a consolidated water district prior to the effective date …
https://www.osc.ny.gov/legal-opinions/opinion-88-54DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… Comptroller Thomas P. DiNapoli’s latest report . “The MTA is getting a large infusion of federal infrastructure funds, … to reassess and focus its priorities to get money where it is most needed to restore the system and bring riders back. … assessment, covering 2015-2034, was published in 2013 and is overdue for an update. The MTA is now required by state …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… in the reported shelter on the date listed, including one individual BRC reported being placed nine months after … while in Brooklyn it didn’t make the required visits to one-third of the high risk stations and over half of the … observed at least 16 homeless individuals, including one sleeping in a heavily trafficked corridor. BRC said it …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationBroadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s information technology (IT) controls for … 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not address data backup, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Manchester - Board Oversight and Information Technology (2018M-39)
… (TW) general fund and central water district. Interfund services were not properly tracked and billed back to the … disaster recovery and backups, and has not provided IT security awareness training. Key Recommendations Discontinue … comprehensive IT policies and procedures and provide IT security awareness training. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39