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Wallkill Central School District – Claims Auditing (2023M-52)

… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52

Brentwood Union Free School District – Information Technology (2023M-83)

… training and implementing an IT contingency plan. Key Findings The Board and District officials did not … changing and disabling network user account access. Key Recommendations Periodically review network user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Germantown Central School District – Payroll (2023M-3)

… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Bellmore-Merrick Central High School District – Payroll (2023M-87)

audit bellmoremerrick school

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87

Depew Union Free School District – Investment Program (2023M-77)

… Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Mechanicville City School District – IT Asset Management (S9-22-16)

… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers

… returned them to parents and forgotten to make a record of it. The DOH agreed to implement DiNapoli’s audit recommendations that it require the Centers to: Perform periodic physical …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centers

Former Avon Police Chief Pleads Guilty to Stealing Federal Funds

… announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District Judge Elizabeth … Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking office … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-funds

Justice Court Fund: Advisories

… Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil Compromise …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisories

City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)

… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m

Area #9 – Wireless Network – Information Technology Governance

… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including viruses, malware, unauthorized access and …

https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-network

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government

… known for her integrity and independence,” DiNapoli said. “New York is facing challenging times and needs an ethics … character, knowledge and depth of experience will help New York meet those challenges and enhance the public’s faith … Groenwegen served as the commissioner and president of the New York Civil Service Commission and as an assistant …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-government

State Comptroller DiNapoli Releases Municipal & School Audits

… City officials could not provide reasonable explanations for their lack of corrective action. Scio Central School … village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely changed … a comprehensive policy and written procedures governing payroll, pursue recovery of incorrect payments and restrict access to the payroll system to only those employees authorized to process …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Utica City School District – Financial Condition (2013M-341)

… our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2013-14 fiscal year are $138.8 million. Key Findings … from the prior year, the District has very little cushion for managing unforeseen events. To meet short-term cash flow …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District’s general fund expenditures for the 2012-13 fiscal year were approximately $89 million, … State aid. Payroll costs totaled approximately $52 million for the 2012-13 fiscal year. Key Finding Although the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Shelter Island Union Free School District –Financial Condition (2014M-132)

… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132