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School Districts’ Energy Performance Contracts (2015-MR-1)

… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy savings achieved … which energy services are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1

Comptroller DiNapoli Releases School District Audits

… control manager, resulting in an inadequate segregation of duties. North Bellmore Union Free School District – Procurement of Professional Services (2019M-95) The board did not comply … to procure professional services. In addition, a review of procedures district officials used to select 17 …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1

Poughkeepsie City School District – Information Technology (2019M-166)

… District officials ensured information technology (IT) systems were adequately secured and protected against … Determine whether District officials ensured IT systems were adequately secured and protected against …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Real Property Portfolio (2022-S-14)

To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdf

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… complete report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials … 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-2022m

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

State Comptroller DiNapoli Releases School Audits

… deposited in a timely manner. Auditors determined deposits of 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … to checks without overseeing the check signing process. Of the 364 checks reviewed, 353 checks totaling $6.7 million …

https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-audits

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Wynantskill Union Free School District – Purchasing (2022M-85)

… competition when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District … was sought when purchasing goods and services that fell below the statutory bidding thresholds. Officials did not: … define clear expectations for procuring goods and services below bidding thresholds. Maintain adequate documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Avoca Central School District – Payroll (2025M-14)

… payroll each period. The District employed a total of 218 employees who were paid a total of $13 million during the period July 1, 2022 through October … over the payroll processing. Without adequate segregation of duties or mitigating controls over payroll processing, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

Determine whether the Town Assessor properly administered select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242

State Comptroller DiNapoli Releases School District Audits

… Otsego County) Officials effectively managed most aspects of the school district’s financial condition. However, they … officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as … did not obtain verbal and written quotes for the purchase of goods and services from 14 vendors totaling $126,907. Find …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: School District Tax Levy Cap at 2%

… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Opinion 88-51

… must be examined. In 1984 Opns St Comp No. 84-8, p 10, we noted that, for purposes of the Internal Revenue Code, …

https://www.osc.ny.gov/legal-opinions/opinion-88-51

Comptroller DiNapoli Releases School Audits

… statutory limit for the past three fiscal years. As of June 30, 2018, the district’s surplus fund balance was … board overestimated budgeted appropriations by an average of $2.6 million (7 percent) in each of the last five years (2013-14 through 2017-18) for a …

https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1

Opinion 2002-7

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …

https://www.osc.ny.gov/legal-opinions/opinion-2002-7

State Agencies Bulletin No. 1384

… no longer be available for these current queries. Only the legacy cost center will be provided. Agency Actions Agencies … utilized to retrieve PayServ accounting data, specifically legacy account codes, OSC Payroll is suggesting that those …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financial

State Agencies Bulletin No. 1123

… to the GOER Memorandum dated 12/20/11 and Article 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) … A $175.00 Tool Allowance payment is payable for the period of 4/1/10 through 3/31/11. Salaried Employees A Tool … in an eligible agency and title on the effective date of payment, 6/30/11. Employees who are on an approved Leave …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargaining