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East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationArea #9 – Wireless Network – Information Technology Governance
… of wired networks, even minor IT security weaknesses on wireless networks can expose internal network resources to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… million members, retirees and their families rely on us for their financial security in retirement, and we're making …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topDiNapoli: Fix Delays With Child Support Payments
… or more, the district is required to report this to family court. If the court determines the district made appropriate … to the Comptroller's Office of Unclaimed Funds. As of Dec. 31, 2016, auditors found that approximately $6 million in … averaged five years. For the three-year period ended Dec. 31, 2016, only five counties – Nassau, New York City, Oneida, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 2005-9
… or reappointed to the central high school board for a new term beginning on or after July 1, 2005, he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 95-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … within the school district (see Real Property Tax Law, §1308), as assessed on the appropriate city, town and county … Education Law, §255[1]; Real Property Tax Law, §§1306, 1308), it is our opinion that the school authorities are the …
https://www.osc.ny.gov/legal-opinions/opinion-95-15NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… New York State Comptroller Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a resolution that would undo a U.S. … Joseph R. Biden President of the United States The White House 1600 Pennsylvania Avenue, NW Washington, DC 20500 Dear …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionHampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … begun to initiate corrective action. … Hampton Bays Union Free School District Claims Processing 2018M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… QUEENS – State Comptroller Thomas P. DiNapoli and Attorney General Barbara Underwood announced today that … of the Attorney General’s Real Estate Finance Bureau. The criminal case was prosecuted by Special Assistant Attorneys …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidCleveland Hill Union Free School District – Financial Condition (2013M-272)
… over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the … and the excess amounts in reserve funds in a manner that benefits District taxpayers and is in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272XI-A.3 Purchase Orders – XI-A. Purchasing
… spending and (iv) include Appendix A – Standard Clauses for New York State Contracts. Furthermore, creating the PO in … price(s). Agencies must also properly configure POs for receiving, which includes selecting the unit of measure … or most closely associated to what is being purchased. For example, when an agency creates a PO for temporary staff …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the following questions should be asked: Is the claim for a valid and legal purpose? First and foremost, each claim must be for a legitimate purpose of the local government or school district. Examples of claims that are not for a legitimate purpose include: Gifts and donations to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… . The Paris agreement sets a goal to limit the increase in global average temperature to well below 2°C above … pursue efforts to limit temperature increases to 1.5°C. In order to meet the 2°C goal, climate scientists estimate that a 55 percent reduction in GHG emissions globally is needed by 2050 (relative to 2010 …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 88-66
… Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Fire Island Union Free School District – Leave Accruals (2015M-289)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.6 million. Key Finding … Key Recommendation There were no recommendations as a result of this audit. … Fire Island Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … local government and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The … manually input into the financial system by the business office, which is inefficient and increases the likelihood of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.8.G Payment Methods – XII. Expenditures
… one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … than two-day ACH payments. Therefore, agency requests for this payment method must be approved by OSC on an … Wire payments are not the State’s standard payment method for the following reasons: Wire payments require manual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods