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Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/long-lake-2021-183.pdfWesthill Central School District – Information Technology (2021M-32)
… (IT) controls over the District Office’s network to safeguard personal, private and sensitive information … adequate IT controls over the District Office’s network to safeguard PPSI. District officials did not: Monitor … Provide formalized IT security awareness training to staff. Sensitive IT control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user … officials. Key Recommendations Develop written procedures for managing system access. Restrict the use of shared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Opinion 98-18
… the authority for a fire district to provide advanced life support first responder service or general ambulance … and welfare by providing for certification of all advanced life support first response services and ambulance services; … minimum equipment and communication standards for advanced life support first response services and ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… written IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, District officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. … which comprises five elected members. Actual expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 … procedures for the collection of cash receipts for milk sales and non-resident tuition, totaling $169,576, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… New York State (NYS) contracts. Does not require proof of attendance at conferences. Key Recommendations District … contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with certain aspects of our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway systems ontime performance has steadily deteriorated and the MTA …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackControls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followSusquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed … Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mWayne Central School District – Transportation Department Operations (2021M-160)
… the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District … the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of … did not adopt comprehensive written policies for the transportation department’s operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mBarker Central School District – Payroll (2023M-19)
… report - 2023M-19] Audit Objective Determine whether Barker Central School District (District) employee … Determine whether Barker Central School District District employee compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North RoseWolcott Central School District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible technology purchases
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actDiNapoli Releases August Cash Report
… months, largely because of higher than projected revenues and lower than projected spending,” said DiNapoli. “However, … the state’s strong reliance on Wall Street profitability and the recent volatility in financial markets, the revenue … Tax collections through August totaled $29.8 billion and were $2.8 billion, or 10.5 percent, higher than the same …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… by an audit and investigation by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. Hilchey decided … District Attorney Lawrence Friedman and the New York State Police for partnering with us to hold this individual … for. The audit concluded that Hilchey was able to carry out the scheme because the Fire Department board failed to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… General Eric T. Schneiderman today announced the unsealing of a one-count indictment charging Richard L. Cook III, 57, a resident of Atlanta, Ga., with the crime of Grand Larceny in the Second Degree, a class C felony, in … General Eric T Schneiderman today announced the unsealing of a onecount indictment charging Richard L Cook III 57 a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,149 … treatment plant at Green Haven Correctional Facility in Dutchess County. $6.7 million with Hoosick Valley … and office space at Greene Correctional Facility in Greene County. $4.2 million with Con-Tech Building Systems …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustDiNapoli: 33 School Districts Reported in Fiscal Stress
… so communities can correct them. My office will continue to provide financial planning tools, guidance and training to help schools in stress.” DiNapoli’s Fiscal Stress … Districts: Common Themes for School Year 2018-19 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and