Search
Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… School District (District) officials ensured network access controls were adequate. Key Findings District … written information technology (IT) disaster recovery plan and employee IT security awareness training. Review and … have a written agreement with BOCES to itemize and define all IT services and responsibilities, including network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Proposed Regulations
… 2025-2026 Part 201.2 (a) and (b) are amended to read as follows: … letter from the public authority's chairperson or chief executive officer, representing that the report s are [is] … in an electronic format prescribed by the Office of Budget and Policy Analysis of the Office of the State …
https://www.osc.ny.gov/legislation/proposed-regulationsState Comptroller DiNapoli Releases Audits
… Contract Procurement and Oversight (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City … Manual (2021-S-21) Empowering Minds is an SED-approved, for-profit special education provider located in Holbrook … In 2013, LIRR awarded a contract to procure new M9 train cars. The contract includes an initial base order of 92 cars …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in … Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenYork Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … access policy. Disable unneeded network user accounts in a timely manner, and regularly review user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93State Comptroller DiNapoli Releases Audits
… areas of the state. Overall, auditors determined that HTFC is making program payments to property owners for the correct number of units and that … owners, but found opportunities for HTFC to better ensure it receives all the information it should from USDA that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not provide adequate oversight to ensure that the commission’s financial activity was … The director did not maintain complete records to account for the fees collected from each program and did …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2292
… is to provide agency instructions for processing the 2024 CSEA DMNA Uniform Maintenance Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/11/2024 provide for a Uniform Maintenance Allowance. Effective Dates: The 2024 CSEA DMNA Uniform Maintenance Allowance may be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2390
… employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of … (Mil Stip); and Has a Comp Rate Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave … before 03/31/2026 is eligible for the payment upon return from leave. Agency Actions: To pay eligible employees the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer … will be the Office of the State Comptroller name and address. The return address will be the employee’s agency name and payroll office … To notify agencies that the return address on all Direct Deposit Advice statements no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsState Comptroller DiNapoli Releases Audits
… trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces of on-rail … Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8) The Department of Corrections and Community …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollChenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in … the District is currently financially stable, relying on one-time revenues combined with decreasing revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Markets/Department of Health – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly … milk, apples, squash) to populations in need through the state’s network of food relief organizations (i.e., regional …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. … amount is deducted and withheld from the payment because of a Treaty or Exemption code. 2015 Form 1042-S will include … two digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingCaledonia-Mumford Central School District – Online Banking (2016M-227)
… The District does not have a written online banking agreement with its bank. The District did not dedicate a … Ensure that the District has a sufficient written agreement with the bank and that those who perform online …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Circleville Fire District – Board Oversight (2013M-343)
… of its financial records since 2008 and has never had its length of service award (LOSAP) program audited. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Penfield Central School District – Financial Management (2015M-162)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Wyoming Central School District – Financial Management (2016M-67)
… County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67East Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253