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Newark Valley Central School District – Procurement (2022M-60)
… Valley Central School District (District) officials used a competitive process to procure goods and services not … District officials did not always seek competition for the purchase of goods and services not subject to … goods and services. Key Recommendations Seek competition when procuring goods and services. Compare billed prices to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The … and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 … the District’s bank always has the current appointed check signers on record. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … not conducted a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringOgdensburg City School District – Medicaid Reimbursements (2022M-52)
Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ogdensburg-2022-52.pdfGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdfArgyle Central School District – Medicaid Reimbursements (2020M-171)
Determine whether the Argyle Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/argyle-central-2020-171.pdfJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
Determine whether the Schuylerville Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuylerville-2021-131.pdfPrattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/prattsburgh-2020-108.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfWyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets valued … business administrator, while familiar with the district’s asset policy and procedures, did not comply with them. Had … did not record all financial activity using proper accounting procedures. As a result, inadequate records and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces State Contract and Payment Actions for June 2016
… $20.2 million to 17 local governments for Rivers Casino & Resort license fee distributions. Office of General …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016Opinion 90-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … ask the following questions: (i) are children under the age of 18 of a deceased police officer, who was divorced at … for the death benefit; (ii) are children under the age of 18 of a deceased police officer eligible for the death …
https://www.osc.ny.gov/legal-opinions/opinion-90-43DiNapoli Announces State Contract and Payment Actions For December 2016
… Orwell and Redfield in Oswego County from the Conservation Fund. $2.2 million with Calgon Carbon Corp. for equipment and … legal services and $1.4 million to Westchester County to fund immigration assistance. Legislature - New York State … and advertisement services. $1.4 million to the Housing Trust Fund Corp. to administer the Better Buffalo Fund’s Main …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises … the 2013-14 fiscal year, the District’s operating budget is approximately $156.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate … show they will be able to levy a total of $19.4 billion in 2016-17. This represents a 0.89 percent increase over the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOpinion 91-64
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- … expended for several bus transportation contracts will be in excess of the monetary threshold for purchase contracts in General Municipal Law, §103, competitive bidding is …
https://www.osc.ny.gov/legal-opinions/opinion-91-64