Search
Horseheads Central School District – Network Access Controls (2021M-127)
… Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level … were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… by the Board prior to payment. Company officials agreed with our recommendations and have taken corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs exceeded revenues by …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… false statements made by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT … investors by falsely touting its safeguards and quality assurance,” DiNapoli said. “Its actual failure to meet …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District officials did not … and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, … $220,708, were not recorded on the district’s original asset list and 18 assets worth $25,022 did not have asset …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-13
… -- Contracts Requiring Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A … to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the … of used equipment from private sources (33 Opns St Comp, 1977, p 107; 17 Opns St Comp, 1961, p 135; 14 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-13State Comptroller DiNapoli Releases Municipal Audits
… Silver Creek , Town of Windsor and the City of Yonkers . "In today's fiscal climate, budget transparency and … billed, collected and enforced. Customers were not billed in accordance with the board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … and district officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 44 providers that were paid $4.1 million (75%). Officials …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsNutritional Assistance – Federal Funding and New York
… their grocery budget and help them afford nutritious food. In January 2025 , nearly 3 million New Yorkers received … the month and approximately $7.35 billion total benefits in Federal Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance program, is instrumental in the fight against hunger. As reported by the Office of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceNiagara Charter School - Information Technology (2018M-172)
… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT cybersecurity awareness training to employees who use IT assets and periodically monitor their …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Special Accidental Death Benefit – Career Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitUnified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected … Association, OSC will implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC will identify employees with Dues (code 456) and agency shop fee (code 457) and automatically adjust the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyCUNY Bulletin No. CU-269
… Fee increase. Affected Employees Employees represented by International Brotherhood of Teamsters (IBT) in the titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-269-international-brotherhood-teamsters-ibt-local-237-dues-andSachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an elected nine-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151DiNapoli Honored with National Leadership Award
… the Association of Government Accountants at a ceremony in Washington, D.C. on Wednesday, Feb. 11. The award is given … professionals who exemplify and promote excellence in government financial management. “It is a great honor to … public corruption were among his accomplishments cited in the nomination. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardTown of Deerpark – Real Property Tax Collections (2017M-277)
… our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 through July …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately 2,100 residents, is governed by an elected five-member Town Board. General …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343