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Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… and Manlius in Onondaga County. The District is governed by an elected nine-member Board of Education (Board), … and did not implement two recommendations. As a result, the District continued to have an increased risk … that depend on its computerized environment, such as not being able to process checks to pay vendors or employees or …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… and disabling network access were consistently followed by all departments. Always review network user accounts to … and partially implemented three recommendations. As a result, the District’s network user accounts continued to … use – or disruption of access or use – could have or cause a severe impact on critical functions, employees, customers …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fMember & Retiree E-News Archive — 2025
… Update Your Contact Information and Delivery Preferences by 12/31 Retirees Contribute to New York State’s Economy … November 2025 International Fraud Awareness Week Signs of a Scam Fighting Pension Fraud Retirees: Make Sure You Receive … Retirement Retirees Direct Deposit Pension Payments Get a Pension Income Verification Letter Online July 2025 …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… to the board and serve at the board’s pleasure. Hiring a claims auditor You are not required to hire a claims/deputy claims auditor. If you decide to, the board must establish the position by resolution. If you decide not to hire, the board must …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… user accounts and financial software access controls. As a result, data and personal, private and sensitive information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fState Comptroller DiNapoli Releases Municipal & School Audits
… lead exposure in all potable water outlets as required by state law and DOH regulations. For these 21 districts, … for lead contamination, only one developed and maintained a complete sampling plan, only one had a complete remedial … system, assets that could not be located and assets not being properly disposed of. Great Neck Park District – …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfOpinion 96-17
… an emergency medical services "conference", presented by a State agency, which includes workshops and lectures, if … further provides that the governing board may provide, by resolution, for the payment of all actual and necessary … lodging expenses and all necessary tuition fees incurred by the firefighter in attending the school or course. It has …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 95-30
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION … the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as gifts. General …
https://www.osc.ny.gov/legal-opinions/opinion-95-30DiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… arrest of Mark Woods, the former longtime treasurer of the City of Dunkirk, for public corruption, grand larceny and … stemming from his alleged theft of over $120,000 from the city and covering up the theft by falsifying city records. “As Dunkirk’s severe financial troubles …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityState Comptroller DiNapoli Releases State Audits
… 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, … the health and safety of children were placed at risk. In a follow-up report, auditors determined ACS has not made … to be safe and suitable for children and maintained in a state of good repair and sanitation. Auditors found SED …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed 127 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Huntington Union Free School District – Online Banking (2022M-178)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District … Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Montauk Union Free School District – Information Technology (2022M-137)
… to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network disruption or disaster. In addition to sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. … 10 online banking users, six users were not authorized by the Board to conduct online banking but were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Pine Bush Central School District – IT Asset Management (S9-22-21)
… – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials appropriately tracked, … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Six of 40 employees used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195