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LaFargeville Central School District – Information Technology (2021M-192)
… over physical IT assets and nonstudent network user account access. Key Findings District officials did not … IT controls over physical IT assets and non-student user account access to the District’s network. In addition to … Key Recommendations Implement procedures to properly account for physical IT assets throughout the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental … health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to … Determine whether the Port Washington Union Free School District District used District resources to provide the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsLegal Topics and Approvals
… to Apply for Exclusion of Sewer Debt from Municipal Debt Limits (Updated July 2018) [pdf] - Sewer debt exclusions are … of sanitary sewer debt from their constitutional debt limits. Special Improvement Districts: Regulations for … of self-liquidating debt from their municipal debt limits (Released January 1995). Town Special District …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsState Comptroller DiNapoli Releases School District Audits
… district officials for researching and implementing shared services with other districts to achieve cost savings and … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. Utica City School District – Payroll (Oneida County) Auditors reviewed payroll payments …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughComptroller DiNapoli Releases Municipal Audits
… audits of the Niskayuna No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps … nor accurately record volunteer activities. Northville Public Library – Cash Disbursements (Fulton County) The board … audits of the Niskayuna No 2 Fire District Northville Public Library Town of North Norwich and the Town of Phelps …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Area #12 – Information Technology Contingency Planning – Information Technology Governance
… from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s … school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the event of a disruption …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fSchool Districts’ Energy Performance Contracts (2015-MR-1)
… letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Accounting 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.pdfState Comptroller DiNapoli Releases School Audits
… have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and school …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsXV.16.A Overview – XV. End of Year
… The State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … The States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewMontauk Fire District – Audit Follow-Up (2024M-117-F)
… of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released … The purpose of our review was to assess the Montauk Fire Districts District progress as of October 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… paid health insurance and retirement system costs for cafeteria employees, averaging $41,500 annually, out of the … standards for MPLH. Pay for the associated benefits of the cafeteria employees out of the school lunch fund and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial