Search
Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gananda-2021-86.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … or maintain adequate supporting documentation for the purchases. Auditors reviewed 30 contracts totaling $1.2 … for 13 contracts totaling $471,156 or safeguard the purchasing agent’s electronic signature. City of Glens …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Notice of Reserve Funds
To provide increased transparency in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution
https://www.osc.ny.gov/legislation/notice-reserve-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsHyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive … reports to the Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mBallston Spa Central School District - Separation Payments (2018M-132)
… Ballston Spa Central School District Separation Payments 2018M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Bath Central School District - Online Banking (2018M-79)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Fire Island Union Free School District – Claims Auditing (2023M-114)
… Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Sherman Central School District – Claims Audit (2024M-92)
… does not meet the Board of Education’s (Board) minimum qualifications for the position, was not provided the … assistants to the position, regardless of their qualifications. Of the 303 claims reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … that consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFort Edward Union Free School District - Financial Condition (2019M-245)
… report - pdf] Audit Objective Determine whether the District maintained adequate fund balances. Key Findings The District’s financial condition significantly declined due to … 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245State Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,451 contracts for state agencies and public authorities valued at $1.2 billion … In July the Office of the State Comptroller approved 1451 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2018/08/state-contract-and-payment-actions-julyState Contract and Payment Actions in May
… Approved Office of Alcoholism and Substance Abuse Services $806.4 million for the Chemical Dependency Services Program, including $136.4 to Samaritan Daytop Village, Inc., $89.6 million to Odyssey House Inc., and $55.3 million …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayValley Stream Central High School District – Capital Assets (2025M-16)
… report – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … Did Valley Stream Central High School District District officials properly monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164State Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund … year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory limit. The 2024-25 … implementing the recommendations from an audit released in July 2021. The audit determined the board did not effectively …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… 30, 2015. Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, Verona and … District officials do not review SIS audit logs on a regular basis nor do they properly manage SIS accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping … The number of attacks targeting critical infrastructure in New York state nearly doubled to 83 in the first half of 2023 … State Comptroller Thomas P. DiNapoli. Estimated losses in New York from cyberattacks in 2022 totaled over $775 million, …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentHendrick Hudson Central School District - Financial Condition (2019M-24)
… to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24