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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… its enforcement of the Safe Schools Against Violence in Education Act (SAVE Act) after a state audit found schools … today. “The SAVE Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” DiNapoli said. “Unfortunately, it …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli Examines Faltering LinkNYC Program
… supposed to be installed by July 20, 2020. As of May 2020, only 1,869 (59%) were installed, with 50 never activated. … The consortium disagreed and countered that it owed only $3,500 and paid that much with DoITT’s approval. Kiosks …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Comptroller DiNapoli Releases School District Audits
… have been issued. Canajoharie Central School District – Fuel Purchasing (Montgomery County) District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … County) District officials developed a process to account for leave accruals and a system over payments for unused …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsVillage of Fayetteville – Information Technology Policies (2017M-47)
… technology policies and procedures for individual access rights, disaster recovery and password security management. … Adopt policies and procedures to address user access rights, disaster recovery and password security management. … users who have left Village employment have their access rights removed. Provide IT security awareness training. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userCornwall Central School District – Information Technology (2021M-83)
… recovery plan. Sensitive IT control weaknesses, including issues related to software updates, were communicated … and disabling unnecessary network user accounts. Monitor Internet use to ensure employees comply with the AUP. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userDeRuyter Central School District - Information Technology (2019M-175)
… to ensure users only have the permissions needed for their job duties and disable any unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… that could have been used to modernize the system. For example, East Side Access is now projected to cost $10.7 … its transit assets (e.g. bridges, tunnels, commuter rail cars, subway cars, signals and stations) to determine their … Funding the capital program has been an ongoing challenge for the MTA. Consequently, transit assets that the MTA had …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfChild Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million … rely on the railroad every day when traveling between Long Island and New York City, and within Long Island for work and other activities, such as shopping and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyAssessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesNewark School District Public Library – Board Oversight (2014M-54)
Newark School District Public Library Board Oversight 2014M54
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54State Comptroller DiNapoli Releases School District 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/2021/03/state-comptroller-dinapoli-releases-school-district-auditsOvertime Compensation – Legacy Reporting
… the annual limits below is not included in the definition of earnings, and we cannot use it in a final average earnings … any overtime amounts beyond the limit. At the beginning of each calendar year, resume reporting overtime and … Tier 5 PFRS Members: The overtime limit is 15 percent of a member’s pensionable, non-overtime earnings (regular …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationSteuben County – Safeguarding Computerized Data (2025M-96)
… and monitor access to and properly safeguard computerized data in the finance and personnel departments and County … Audit Area County officials must safeguard computerized data in the finance and personnel departments and the County … by internal or external threats, which could lead to data breaches, financial theft, identity theft or other …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Opinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … Whether the term outstanding indebtedness as used in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-93-11