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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… School District (District) officials established adequate controls over nonstudent network user accounts to help … Key Findings District officials did not establish adequate controls over nonstudent network user accounts to help … policies and procedures addressing key network user access controls, such as user account management, password security …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Free School District (District) officials secured user account access to the network and shared network folders to … Findings District officials did not adequately secure user account access to the network and shared network folders to … employee, shared and service network user accounts which account for 11 percent of the District’s enabled accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… the choices it faces in an environment where the potential for spending and revenue volatility remain elevated. “My team …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetSchool Districts’ Energy Performance Contracts (2015-MR-1)
… pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School District … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community College and Monroe …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… information technology (IT) asset inventory records and established adequate controls over network user accounts. … tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half million dollars …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsOnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 306
… the attachment. Questions Refer to the PS Query training materials available on the Payroll Services page of the OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseDiNapoli Announces State Contract and Payment Actions for June 2015
… public authorities and audits all state payments. This independent review ensures that costs are reasonable, the … and taxpayers get the best value for their money. These independent audits also help ensure payments are free from … formula rebate. $31.5 million with KPMG, LLP for Health Care Reform Act performance audits. New York Convention …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015State Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … not being made aware of what the district expects to incur in overtime costs and the budgets are not transparent. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsUpstate Transportation Authorities Suffer Revenue Plunge
… August 24, 2021 The COVID-19 pandemic created unprecedented challenges for the State’s … year that ended March 31, 2020 (FY 2020), before COVID-19 affected operations. Figure 3: Authority Revenues by … of total revenue for all four authorities, compared with 19.6 percent of total revenue in FY 2020. Federal aid …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeCampbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key Findings … claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of … aid was not properly claimed by the District for four special education students. $8,777 in potential State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79State Comptroller DiNapoli Releases Municipal Audits
… improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax … at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsYates County – Court and Trust Funds (2025-C&T-1)
Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Vendor File Advisory No. 5
… Subject: Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones and direct vendors to the new forms, … Updated Vendor Forms …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractTax Data Verification Form
… The tax data verification form is used by counties (and by cities … towns within Westchester County) to report real property tax information for towns and cities within the county. The process for collecting this property tax information has changed and can now be done in the OSC …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports