Navigating the Digital Age, The Definitive Cybersecurity Guide for Directors and Officers

Navigating the Digital Age, The Definitive Cybersecurity Guide for Directors and Officers
A publication of Palo Alto Networks, Inc. and the New York Stock Exchange

Palo Alto Networks Inc. CEO Mark McLaughlin, noting that “Frequent headlines announcing the latest cyber breach of a major company, government agency, or organization are the norm today, begging the questions of why and will it ever end?”, asks "Prevention: Can it be done?"

In 46 essays by experts in the field, this 355 page handbook covers many of the security issues facing the public and private sectors and provides “practical, actionable and expert advice on best practices for compliance, implementation, breach prevention and immediate response tactics.”

Palo Alto Networks, Inc. has made this publication available without charge through its website. To download a copy, go to:

http://connect.paloaltonetworks.com/cyberhandbook

Commissioner of Education lacks jurisdiction to review if reports of alleged child abuse by school administrators are made consistent with the Social Services Law

Commissioner of Education lacks jurisdiction to review if reports of alleged child abuse by school administrators are made consistent with the Social Services Law

Appeal of M.I.B., on behalf of his son, from actions of the Board of Education of the Tuxedo Union Free School District regarding reports of child abuse. Decisions of the Commissioner of Education, Decision No. 16,847

In this appeal M.I.B. challenged Tuxedo Union Free School District’s [Tuxedo] staff members filing, on at least three separate occasions, reports of suspected child abuse involving M.I.B.’s family with New York State Department of Social Services' Child Protective Services [CPS].

M.I.B. said that while he understood a school district had a duty to report any such abuse to CPS, the filing of “incorrect complaints on a regular basis” violated the law and asked the Commissioner, among other things, to investigate and take “appropriate action” against Tuxedo’s employees. 

The Commissioner noted that Tuxedo’s director of student services and human resources had earlier addressed the M.I.B.’s concerns that were set out in a letter to Tuxedo and explained that all professional staff members of the school “are mandated reporters of suspected child abuse to CPS,” and outlined the procedures followed in making such reports.  The director also stated, among other things, that it had been found that proper procedures had been followed regarding M.I.B.’s complaints. 

M.I.B. contended that Tuxedo was “harassing” his family by “repeatedly filing incorrect reports of [c]hild abuse” to CPS and alleged that between in an eight month period had filed three reports, all of which were dismissed by CPS as unfounded. 

After addressing two procedural matters the Commissioner ruled that the appeal must be dismissed for lack of jurisdiction. 

The Commissioner explained that the provisions of Article 6 of Title 6 of the Social Services Law (§§411-428) set forth the scheme for mandatory reporting by school officials of suspected cases of child abuse or maltreatment. 

In this instance, said the Commissioner, CPS investigated the reports about which M.I.B. complained and found them to be unfounded.  Therefore, the relief M.I.B. requests would be based on a finding that Tuxedo engaged in misconduct by making the reports to CPS.  

However, the Commissioner said that she has “no authority to review whether such reports are appropriately made in accordance with the Social Services Law” Further, said the Commissioner, she does not have jurisdiction to request that school officials stop filing reports of suspected abuse to CPS or that school officials contact the parents prior to doing so, opining that to do so “would undermine the legislative purpose in requiring that such reports be made by school officials.”

Thus, said the Commissioner, M.I.B.’s appeal must be dismissed for lack of jurisdiction. 

The decision is posted on the Internet at:

http://www.counsel.nysed.gov/Decisions/volume55/d16847

Arbitrator directs the reinstatement of employees laid off in violation of the “meet and confer” provision mandated by the collective bargaining agreement

Arbitrator directs the reinstatement of employees laid off in violation of the “meet and confer” provision mandated by the collective bargaining agreement

Matter of Certain Controversies Between Social Serv. Empls. Union, Local 371 v City of New York, 2015 NY Slip Op 08658, Appellate Division, First Department

Underlying this case is an arbitration award that ordered the City of New York[City] to reinstate laid-off employees with back pay.

The arbitrator found that the City had failed to comply with the "meet-and-confer" requirement of the relevant collective bargaining agreement [CBA]. This provision required that,  prior to any layoffs, the City meet and confer with the designated representatives of the appropriate employee organization or organizations, here Social Service Employees Union, Local 371 [Union], with the objective of considering feasible alternatives to all or part of the projected layoffs.

The Union filed a petition pursuant to CPLR Article 75 seeking to confirm the arbitration award compelling the City to reinstate the employees to there former positions with back salary and benefits. The City, on the other hand, filed a petition seeking to vacate the award. Supreme Court confirmed the award, and the City appeal from that order to the Appellate Division. The Appellate Division found that the arbitration award “merely compels the City to follow the procedure delineated in the citywide collective bargaining agreement” and was therefore properly confirmed the Supreme Court.

The court explained that the citywide CBA outlined various requirements the City must meet before laying off employees including providing the appropriate union or unions with notice of layoffs "not less than thirty days (30) before the effective dates of projected layoffs" and then the "designated representatives of the City” were to “meet and confer with the designated representatives of the appropriate union” to consider "feasible alternatives to all or part of such scheduled layoffs."

The Appellate Division said that this mandatory "meet-and-confer" provision was not a mere formality but set out a non-exhaustive list of potential "feasible alternatives" including:

"i. the transfer of employees to other agencies with retraining, if necessary, consistent with Civil Service law but without regard to the Civil Service title,

"ii. the use of Federal and State funds whenever possible to retain or re-employ employees scheduled for layoff,

"iii. the elimination or reduction of the amount of work contracted out to independent contractors, and

"iv. encouragement of early retirement and the expediting of the processing of retirement applications."

Significantly, the citywide CBA provides for dispute resolution by “final and binding” arbitration, whereby the arbitrator may direct "such relief as the arbitrator deems necessary and proper,” subject to "certain limitations and any applicable limitations of law."

Although it was conceded that City gave proper notice to the Union about the layoffs, the Unioncommenced arbitration in the City's Office of Collective Bargaining, alleging that the City terminated certain employees without satisfying the citywide CBA's meet-and-confer requirement. Although there actually was a meeting, the Appellate Division said that crux of the disagreement was that at the “meet and confer” meeting the City [1] did not offer any alternatives for the 18 employees to be laid off, [2] there were no discussions about other alternatives to layoffs, and [3] the Unionwas not asked to submit proposals to avoid the layoffs.

The arbitrator analyzed the record of the meeting and determined that meeting did not satisfy the meet-and-confer requirement, because "feasible alternatives" to layoffs were not properly discussed. As a remedy, the arbitrator ordered the reinstatement of the laid off employees to their former position with full back pay.

The Appellate Division said that it was “well settled” that courts review arbitration awards with a high level of deference and will not vacate and arbitration award unless it finds that "it violates a strong public policy, is irrational, or clearly exceeds a specifically enumerated limitation on the arbitrator's power." Further, said the court, an arbitrator's award will not be vacated when there is "some basis in the record for each of the arbitrator's findings," citing Branciforte v Levey, 222 AD2d 276.

The Appellate Division found that the arbitrator's determination had a basis in the record and that the arbitrator noted that some the employees received layoff letters the day after the meeting. This “suggested that the City had already made up its mind about the layoffs before the meeting.” The court concluded that “this evidence constitutes a rational basis for the arbitrator's determination that the ... meeting did not fulfill the meet-and-confer requirement.”

The City’s argued that “the remedy of reinstatement with back pay violated a strong public policy by infringing upon the ‘managerial prerogative’ reserved to the City and Administrative Code of the City of NY §12-307(b), which ‘specifically and clearly removes from collective bargaining considerations the right of the public employer to retire its employees from duty because of lack of work or for other legitimate reason.”

The Appellate Division said essentially City contended that the directive to reinstate the employees that had been laid off infringed on the discretion of the City to make firing decisions. The directive, said the court, “does no such thing.” In the works of the court, “Nothing in the arbitrator's award precludes the City from following the citywide CBA procedure to which it agreed and ultimately laying off the [employees]. There is no managerial prerogative to violate the contract. As a proper meet-and-confer must precede any layoff, the arbitrator's remedy simply restored the status quo pending a proper meet-and-confer.”

Thus, the court concluded that the arbitrator's award "merely returned [the employees laid off] to the status they would have occupied had they not been wrongfully dismissed." By ordering the reinstatement of the employees that had been laid off the arbitrator made it possible for the contract to be executed as intended.

Accordingly, said the Appellate Division, “the judgment of the Supreme Court … confirming the arbitration award … should be affirmed, without costs.”

The decision is posted on the Internet at:

http://www.nycourts.gov/reporter/3dseries/2015/2015_08658.htm

Another "Black Friday" opportunity – New York State to auction two seized luxury cars at December 1, 2015 vehicle and equipment auction in Albany

Another "Black Friday" opportunity – New York State to auction two seized luxury cars at December 1, 2015 vehicle and equipment auction in Albany
Source: NYS Office of General Services

The New York State Office of General Services has added a 2013 Mercedes-Benz G63 AMG and a 2012 Audi A7 Prestige Quattro to the list of items the public can bid on at a surplus vehicle, highway equipment, and miscellaneous property auction scheduled to start at 9:30 a.m. Tuesday, December 1 at the Harriman State Office Building Campus in Albany. Items being sold will be available for inspection starting at 8:30 a.m. on the day of the auction.

The Mercedes, with approximately 721 miles on its odometer, and the Audi, with approximately 14,426 miles on it, were seized by the Attorney General’s Office in 2013 following an investigation into a $3.2 million Medicaid fraud case in Brooklyn. Proceeds from the sale of the two cars will be transferred to the Attorney General’s Medicaid Fraud Unit.

This isn’t the first time OGS has sold seized items. In the summer of 2014, several pieces of men’s jewelry, including a Rolex watch, were sold on the NYSStore.com eBay site after they were confiscated from a suspected drug trafficker on Staten Island. Later that year, a 1971 Camaro that was reported stolen in 1976 and was seized by New York Statewas among vehicles sold at a state surplus vehicle auction in Poughkeepsie.

For a listing of New York Stateauctions to be held in the future, go to: https://www.nysstore.com/. For information on specific items and terms of sale, email state.surplus@ogs.ny.gov, or call (518) 457-6335.

Handbooks focusing on New York State and Municipal Public Personnel Law

Handbooks focusing on New York State and Municipal Public Personnel Law

The Discipline Book- A 458 page guide focusing on New York State laws, rules, regulations, disciplinary grievances procedures set out in collective bargaining agreements and selected court and administrative decisions concerning disciplinary actions involving state and municipal public officers and employees. For more information click on http://booklocker.com/5215.html

A Reasonable Penalty Under The Circumstances - a 618-page volume focusing on New York State court and administrative decisions addressing an appropriate disciplinary penalty to be imposed on an employee in the public service found guilty of misconduct or incompetence. For more information click on http://booklocker.com/7401.html

The Layoff, Preferred List and Reinstatement Manual - a 645 page e-book reviewing the relevant New York State laws, rules and regulations, and selected court and administrative decisions involving layoff and related matters. For more information click on http://booklocker.com/5216.html

Disability Leave for fire, police and other public sector personnel - a 1098 page e-book focusing on administering General Municipal Law §§207-a/207-c and other laws, rules, regulations and court decisions addressing disability and similar leaves absence. For more information click on http://booklocker.com/3916.html

Summaries of recent decisions posted on the Internet by the New York City Office of Administrative Trials and Hearings [OATH]

Summaries of recent decisions posted on the Internet by the New York CityOffice of Administrative Trials and Hearings [OATH] 
Source: NYC Office of Administrative Trials and Hearings
Click on text highlighted in color to access the text of the decision. 


OATH Administrative Law Judge denies employer’s motion to strike the testimony of two witnesses called by the accused

NYC Department of Corrections v Williams, OATH Index No. 2223/15

In this hearing conducted pursuant to Civil Service Law §75, OATH Administrative Law Judge John B. Spooner denied a motion made by counsel for the NYC Department of Corrections to strike the testimony of two of the employees witnesses on the grounds that there was an indication of collusion.

The attorney said that the two witnesses worked in the same facility and were supervised by the employee and were jointly interviewed by the employee's counsel.

The employee’s counsel, on the other hand, described the pre-trial meeting as consisting of a five-minute conversation in which counsel informed the witnesses about why they were present and asked them to simply testify as to what they remembered about the incident.

Under the circumstances, Judge Spooner explained, there was virtually no possibility that the witnesses would alter their testimony to match one another as they testified about different stages of the charged incident. Further, said Judge Spooner, the witnesses’ working relationship with the employee who was the target of the disciplinary action, while a proper issue to consider when assessing credibility, did not warrant precluding their testimony entirely.

The decision is posted on the Internet at:

http://archive.citylaw.org/wp-content/uploads/sites/17/oath/15_cases/15-2223.pdf

Computer specialist charged with misconduct, including answering his phone “in a robotic voice” 

OATH Index No. 2231/15

OATH Administrative Law Judge Ingrid M. Addison found that Ronald Dillon,* a computer specialist assigned to the IT Help Desk, answered the phone in a robotic voice on two occasions, created and abandoned service desk requests, failed to timely resolve tickets, misdirected callers, inaccurately re-classified a ticket and failed to respond to supervisor inquiries.

Dillon was also alleged to have” force-closed the employer’s acceptable use policy” on many occasions, thereby circumventing the acceptance of the agreement.

Judge Addison found the Department's proposed penalty, termination of Dillion’s employment, to be excessive and she recommended a thirty day suspension without pay.

Posted on the Internet at:

http://archive.citylaw.org/wp-content/uploads/sites/17/oath/15_cases/15-2231.pdf 

* See, also, Dep’t of Health & Mental Hygiene v. Dillon, OATH Index No. 108/14, posted on the Internet at http://archive.citylaw.org/oath/11_Cases/14-108.pdf, involving similar charges of misconduct filed against Dillon.

An employee who refused to report to her new work location found guilty of being absent without leave [AWOL]

OATH Index No. 1512/15

A New York City Sanitation Enforcement Agent (SEA) was charged with being AWOL when she refused to report to a new work location. The Department introduced a plan to reassign SEAs as an anti-corruption effort. SEAs were required to list three different work locations on a form or they could request an interview for personal hardship consideration.

The SEA, who was assigned in Brooklyn, did neither. When she was ordered to report to her new location in the Bronxshe refused to do so. At hearing the SEA argued that her seniority status entitled her to the work assignment she wanted in Brooklyn.

OATH Administrative Law Judge Susan J. Pogoda disagreed and sustained the AWOL charge filed against the employee. The assignment of personnel is within the employer's discretion and the SEA did not show that the transfer would present an imminent threat to her health or to her safety.

Taking into consideration the SEA's prior disciplinary record, Judge Pogoda recommended termination of her employment with the Department.   

The decision is posted on the Internet at:

http://archive.citylaw.org/wp-content/uploads/sites/17/oath/15_cases/15-1512.pdf

 ________________

A Reasonable Penalty Under The Circumstances - a 618-page volume focusing on New York State court and administrative decisions addressing an appropriate disciplinary penalty to be imposed on an employee in the public service found guilty of misconduct or incompetence. For more information click on http://booklocker.com/books/7401.html

 ________________

If §75 charges of misconduct "would, if proved in a court of law constitute a crime,” the 18-month statute of limitations for bringing such charges does not apply

If §75 charges of misconduct "would, if proved in a court of law constitute a crime,” the 18-month statute of limitations for bringing such charges does not apply
Hanlon v New York State Police, 2015 NY Slip Op 08315, Appellate Division, Fourth Department

Christian Hanlon was served with disciplinary charges pursuant to Civil Service Law §75. Found guilty following an administrative disciplinary hearing held pursuant to Civil Service Law §75, the appointing authority imposed the penalty of dismissal of Hanlon’s  employment as a State Trooper.

Hanlon then commenced a CPLR Article 78 proceeding seeking a court order annulling  the determination finding him guilty of the disciplinary charges and terminating his employment, contending that “certain charges were time-barred pursuant to Civil Service Law §75(4).”

The Appellate Division disagreed, explaining that while a §75 disciplinary action must be commenced within 18 months of the occurrence of the "alleged incompetency or misconduct complained of," if the misconduct charged "would, if proved in a court of appropriate jurisdiction, constitute a crime," the 18-month limitation does not apply.*

Here, said the court, the charges alleged conduct that would, if proved in a court of law, constitute the crime of official misconduct and thus they are not time-barred.**

The court also found that appointing authority’s determination was supported by substantial evidence and the penalty imposed by the appointing authority, dismissal, was not shocking to one's sense of fairness.

* In the case of a state employee who is designated managerial or confidential pursuant to Article 14 of Civil Service Law charges of incompetency or misconduct must be brought within one year after the occurrence of the alleged incompetency or misconduct complained of and described in the charges, unless the incompetency or misconduct complained of and described in the charges would, if proved in a court of appropriate jurisdiction, constitute a crime.

** §195.00 of the Penal Law provides that "a public servant is guilty of official misconduct when, with intent to obtain a benefit or deprive another person of a benefit: [1] He [or she] commits an act relating to his [or her] office but constituting an unauthorized exercise of his [or her] official functions, knowing that such act is unauthorized; or [2] He [or she] knowingly refrains from performing a duty which is imposed upon him [or her] by law or is clearly inherent in the nature of [his or her] office. Official misconduct is a class A misdemeanor."

The decision is posted on the Internet at:

http://www.nycourts.gov/reporter/3dseries/2015/2015_08315.htm

________________

A Reasonable Penalty Under The Circumstances - a 618-page volume focusing on New York State court and administrative decisions addressing an appropriate disciplinary penalty to be imposed on an employee in the public service found guilty of misconduct or incompetence. For more information click on http://booklocker.com/7401.html

________________

Taxpayers born before July 1, 1945 may be required to take distributions from their IRA and similar plans no later than December 31, 2015 to avoid penalties

Taxpayers born before July 1, 1945may be required to take distributions from their IRA and similar plans no later than December 31, 2015 to avoid penalties

The Internal Revenue Service has posted a reminder indicating that taxpayers born before July 1, 1945 generally must receive payments from their IRA and similar deferred compensation plans at least equal to their “required minimum distribution" (RMD) from IRAs and workplace retirement plans by Dec. 31, 2015. Failure to do so may have tax consequences.

Employees of public schools and certain tax-exempt organizations participating in a §403(b) plan, for example employees of the State University of New York, the community colleges and the Board of Higher Education of the City of New York participating in a “Special Annuity Plan” pursuant to Article 8-C of the Education Law, having accruals before 1987 should check with their employer, plan administrator or provider to see how to treat these accruals.

The IRS advisory is posted on the Internet at:

https://www.irs.gov/uac/Newsroom/Tax-Preparedness-Series:-Most-Retirees-Need-to-Take-Required-Retirement-Plan-Distributions-by-Dec.-31

Appeal to the Commissioner of Education dismissed for a number of procedural omissions

Appeal to the Commissioner of Education dismissed for a number of procedural omissions
Appeal of Michael Nelson, regarding a district policy and application for the removal of the Board of Education of the Cherry Valley - Springfield Central School District, Decisions of the Commissioner of Education, Decision No. 16,845

In this appeal to the Commissioner of Education Michael Nelson alleged that Cherry Valley - Springfield Central School District [1] permitted the district’s superintendent to use a district vehicle for personal use in violation of district policy; [2] failed to hold the superintendent accountable for his alleged violation of district policy; and [3] failed to properly investigate the matter. 

Nelson also asked the Commissioner to order the school district “to reimburse taxpayers for the reasonable expense resulting from the superintendent’s alleged improper use of a district vehicle;” investigate the alleged unauthorized use of district property; and order “the removal of members of the board.”

The Commissioner did not address the merit of Nelson’s appeal, ruling that the appeal “must be dismissed and the application denied” for a number of procedural reasons, including the following:

1. Nelson sought to bring this proceeding on behalf of other taxpayers but an appeal may only be maintained on behalf of a class only where the class is so numerous that joinder of all members is impracticable and where all questions of fact and law are common to all members of the class and the petitioner must set forth the number of individuals he or she seeks to represent and must show that all questions of law and fact would be common to all members of the class. The Commissioner found that Nelson’s “pleadings are entirely devoid of any allegations addressing these criteria” and denied class status.

2. An appeal to the Commissioner must be dismissed and the application denied for failure to join necessary parties, i.e. a party whose rights would be adversely affected by a determination of an appeal in favor of a petitioner.” In this instance, said the Commissioner, Nelson did not serve the individual board members he sought to have removed from office nor did he serve the superintendent, thus he failed to join necessary parties. The record indicates that Nelson served only the district, by personally serving its clerk.  There is no indication that any individual board members or the superintendent were served with a copy of the notice of petition and petition.  

3. The Commissioner said Nelson’s appeal must also be dismissed with respect to his demand that the Commissioner investigate the alleged unauthorized use of district property as appeal to the Commissioner is appellate in nature and does not provide for investigations.

4. As to Nelson’s seeking an award of monetary damages, costs or reimbursement of expenses in prosecuting his appeal, the Commissioner said that she “has no authority to award monetary damages, costs or reimbursements in an appeal pursuant to Education Law §310.”

The decision is posted on the Internet at:
http://www.counsel.nysed.gov/Decisions/volume55/d16845

Selected Reports issued by the Office of the State Comptroller during the week ending November 20, 2015

Selected Reports issued by the Office of the State Comptroller during the week ending November 20, 2015

Click on text highlighted in color to access the full report

Son left father’s body in morgue in order to collect his retirement benefits
Christopher Bunn of Queens sentenced for concealing his father’s death to collect his pension and Social Security payments.

http://www.osc.state.ny.us/press/releases/nov15/111715a.htm?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111715arelease

Former town clerk alleged to have stolen public funds
The former town clerk of the town of Alexandria was arrested for grand larceny related to the missing $36,742 in public funds and allegedly pocketing cash paid by residents for fines, fees and surcharges.

http://www.osc.state.ny.us/press/releases/nov15/111615a.htm?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111615arelease

 


State and municipal audits

Albany Port District Commission: Financial Management Practices

Auditors found the commission’s capital planning and delinquent accounts receivable collection practices to be generally in compliance with commission procedures and laws and regulations, but also noted some minor improvements that can be made in each area.

http://osc.state.ny.us/audits/allaudits/093016/15s55.pdf

NYC Department of Education: Compliance with State Art Education requirements

An initial audit report issued in February 2014, examined whether DoE students completed an arts education curriculum that complied with State Education Department (SED) regulations. Auditors found that 46 to 64 percent of the students sampled did not meet one or more of the SED requirements. In a follow-up report, auditors determined the DoE has made significant progress in addressing the issues identified in the initial report.

http://osc.state.ny.us/audits/allaudits/093016/15f11.pdf

State Education Department – Finger Lakes United Cerebral Palsy: Compliance with the Reimbursable Cost Manual

For the fiscal year ended June 30, 2013, auditors identified $15,454 in costs charged to the state that did not comply with SED’s requirements for reimbursement. These costs included $13,570 in other than personal service costs and $1,884 in personal service costs that were either ineligible expenses, not reasonable or necessary, not properly documented, or incorrectly reported.

http://osc.state.ny.us/audits/allaudits/093016/15s10.pdf

State Education Department – Unity House of Troy: Compliance with the Reimbursable Cost Manual

For the calendar year ended Dec. 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special education programs. The ineligible costs included $322,258 in personal service costs, including $312,543 in salary and fringe benefits and $9,715 in severance pay. Unity also incorrectly charged $82,694 in other than personal service costs, which included $46,878 in costs that were incorrectly calculated, $13,653 in costs that were not related to state programs, $11,143 in gifts, $5,132 in food, $3,698 in fundraising, and $2,190 in other non-reimbursable costs.

http://osc.state.ny.us/audits/allaudits/093016/14s60.pdf

State Education Department – Upstate Cerebral Palsy: Compliance with theReimbursable Cost Manual

For the calendar year ended Dec. 31, 2012, UCP claimed $97,781 in non-allowable costs for the year covered by our audit. These costs included $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the regional median allowable salary, and non-program-related costs.  Auditors also found $13,876 in non-personal service costs that were either non-program related, not allowable, or unsupported by proper documentation.

http://osc.state.ny.us/audits/allaudits/093016/14s71.pdf

Town of Ellicott – Justice Court

http://www.osc.state.ny.us/localgov/audits/towns/2015/ellicottjc.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

Geneva Housing Authority – Cash receipts

http://www.osc.state.ny.us/localgov/audits/publicauth/2015/genevahousing.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

Town of Hadley- Claims auditing

http://www.osc.state.ny.us/localgov/audits/towns/2015/hadley.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

High Falls Water District – Water fees

http://www.osc.state.ny.us/localgov/audits/specialdists/2015/highfallswater.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

Town of Leicester – Budgeting and fiscal oversight

http://www.osc.state.ny.us/localgov/audits/towns/2015/leicester.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

City of Newburgh – Budgeting

http://www.osc.state.ny.us/localgov/audits/cities/2015/newburgh_br.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

Niagara County Court and Trust – Financial controls

http://www.osc.state.ny.us/localgov/audits/candt/2015/niagaraco.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

Village of Scottsville – Budget practices and fiscal controls

http://www.osc.state.ny.us/localgov/audits/villages/2015/scottsville.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

Town of Ulster – Fire protection services

http://www.osc.state.ny.us/localgov/audits/towns/2015/ulster.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915arelease

School audits

Bainbridge-Guilford Central School District – School lunch operations

http://www.osc.state.ny.us/localgov/audits/schools/2015/bainbridgeguilford.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915release

Greenburgh Eleven Union Free School District – Financial condition

http://www.osc.state.ny.us/localgov/audits/schools/2015/bainbridgeguilford.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915release

Niagara Falls City School District – Fuel accountability

http://www.osc.state.ny.us/localgov/audits/schools/2015/niagarafallscity.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915release

Rocky Point Union Free School District– Financial Condition

http://www.osc.state.ny.us/localgov/audits/schools/2015/niagarafallscity.pdf?utm_source=weeklynews20151122&utm_medium=email&utm_campaign=111915release