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East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and financial software access controls were adequate to protect District information technology (IT) systems and … and financial software access controls were adequate to protect District IT systems and data from unauthorized … access control weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareChurchill School and Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Churchill … properly, documented adequately, and reimbursable pursuant to the State Education Department's (SED) Reimbursable Cost … provides special education services (Program), pursuant to Section 853 of the State Education Law (Law), to children …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Washingtonville – Budget Review (B24-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two … of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and … provided by consultants and contract staff. According to ITS’ policies, program managers are responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) … supervising programs that provide assistance and support to eligible families and individuals. The Office receives …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsNew Lebanon Central School District – Network User Accounts (2021M-30)
… adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key Findings … controls over the District’s network user accounts to protect against unauthorized use, access and loss. … (IT) resources. Provide IT security awareness training to all employees using IT resources. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Duanesburg Central School District – Information Technology (2021M-40)
… technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss. Key … and permissions. Provide cybersecurity awareness training to employees. After sharing our findings, the Management … (IT) control weaknesses were communicated confidentially to officials. Key Recommendation Regularly review network and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Efficiency of Warehouse Space (Follow-Up)
… Objective To determine the extent of implementation, as of April 2022, … and Government Efficiency (SAGE) Commission was formed to streamline State government operations by eliminating … Consolidation Initiative (Initiative) was implemented to achieve cost savings through the consolidation of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees … 1, 2009 through July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New … government agencies. OMH policy requires certain employees to file for approval for outside employment. Such employment …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Objective To determine the extent of implementation of the five … that involved bus driver negligence prompted legislation to amend the New York State Vehicle and Traffic Law. The … Program (Program) and establishing and enforcing policies to support the Law’s requirements. Every motor carrier, as …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followChild Care Stabilization Grants (Follow-Up)
… To assess the extent of implementation, as of June 2026, of the three recommendations included in our initial audit report, Child Care Stabilization Grants (Report 2022-S-44 ). … To assess the extent of implementation as of June 2026 of the three recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/child-care-stabilization-grants-followMaintenance and Inspection of Event Recorder Units (Follow-Up)
… Objective To determine the extent of implementation of the seven … over 325 million miles during 2020. In 2000, Transit began to deploy its New Technology Train (NTT) cars (R142, R142A, … of our initial audit, issued on July 18, 2019, was to determine whether Transit complied with maintenance and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followDavenport Fire District – Financial Activities (2020M-147)
… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147DiNapoli: 22 School Districts Designated in Fiscal Stress
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 … from $15.6 billion to $22.1 billion (and accounting for 44.6% of total revenues). A significant portion of the … surpluses, cash position, and reliance on short-term debt for cashflow. The higher the score, the more severe the level …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… Huntington employee Moses K. Johnson, 63, of Huntington, for allegedly stealing his mother’s public pension payments … District Attorney Tierney, he is being held accountable for his crime. My office will continue to work with law … public sector employees, and provides retirement security for over one million members,” Tierney said. “My office will …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… Clerk/Treasurer of the Village of Norwood, was arrested for allegedly stealing $73,725 from the Village. “Nancy … the ClerkTreasurer of the Village of Norwood was arrested for allegedly stealing $73725 from the Village …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageOpinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their … reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… enacted federal budget law, upcoming appropriations for federal fiscal year 2026 and executive actions since … institutions of higher education that serve as anchors for our communities, employing tens of thousands of people, … student aid, international student enrollment, and support for research threatens the ability of these institutions to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-ny