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Geneseo Central School District – IT Asset Management (S9-22-11)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … – Online Banking (Fulton County and Montgomery County) The board and district officials did not adequately safeguard … information technology security (IT) awareness training to all online banking users was not provided. Sensitive IT …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

OnTECH 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-71

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware … were communicated confidentially to officials, we found: All nine business office employees, including the Assistant Superintendent for Business Affairs (ASB), were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Barker Central School District – Payroll (2023M-19)

… agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key … of overtime and establish procedures for reviewing payroll to detect unusual payments or inaccurate pay rates. Require …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

State Agencies Bulletin No. 1946

… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

State Comptroller DiNapoli Releases Municipal Audits

… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

Pavilion Central School District – Claims Audit (2024M-108)

… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108

Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)

… and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not …

https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1

XI-A.1 Purchasing Process Overview – XI-A. Purchasing

… The purpose of this section is to provide guidance to Business Units …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overview

I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview

… The following supplemental information is available to provide further details on statewide accounting procedures … of the Budget (DOB) Policies Statewide Vendor File Guide to Financial Operations REV. 09/14/2015 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-information

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … textbooks purchased and loaned to those students. Genesee Community Charter School – Non-Payroll Disbursements (Monroe … did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision

… the dignity, equality and respect they deserve. We need to continue the fight to ensure equal protection in the workplace and beyond, but …

https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decision

State Comptroller DiNapoli Releases School Audits

… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases School District Audits

… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … that the significant revenue and expenditure projections in the proposed budget are reasonable. District officials did implement the recommendations in Comptroller DiNapoli’s July 2020 budget review letter. The …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1