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Jamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfOpinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §109-b(6)(c); LOCAL FINANCE LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal … "115% limitation" contained in that section, applies to all outstanding indebtedness of the political subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, … To determine whether the costs reported by Aim High Childrens Services Aim High on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualFinancial Condition and Outlook
… Background The State University of New York Health Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or Downstate]) includes the College of … of the community and the strategic goals of Downstate Medical Center. Ensure that any decisions to acquire or …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programADAPT Community Network – Compliance With the Reimbursable Cost Manual
… the SED preschool cost-based programs. During the 2014-15 school year, ADAPT served about 548 preschool students. In … through financial information reported on the CFRs, and a School Age - Special Class program. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualFacilities Planning Bureau Project Review
… its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought to … its review of projects in a timely manner and if not what the impacts on school districts are …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewCity of Yonkers - Budget Review (B19-6-5)
… for police overtime and bond anticipation note (BAN) and revenue anticipation note (RAN) interest could be … it to an appropriate level. Review the estimate for BAN and RAN interest and amend as necessary. Perform a …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5SUNY Bulletin No. SU-339
… due to the two-year look back. Affected Employees Tier 6 ORP members are affected. Background On March 16, 2012, the … creating Tier 6. Members of this tier enrolled in a retirement system after March 31, 2012. This legislation … authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. 1256 ) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… properly claim State aid (BOCES aid) on behalf of their component school districts (component districts)? Audit … Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… help improve their financial outlook for years down the road.” The latest round of fiscal scores evaluated local …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… provided fiscal relief to the state and local governments, school districts and transit systems at a critical time,” … New Yorkers and industries. State funding for K-12 public school education is expected to grow by $1.4 billion …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… state is in its strongest fiscal position in years, and Governor Cuomo and the Legislature deserve credit for putting … York City system. Public financing of state legislative elections would start in 2016, and statewide elections in 2018. DiNapoli’s report notes the budget makes …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… and typically the largest drivers of spending growth. School aid is expected to rise from $28.8 billion in school year 2021-22 to $30.9 billion in school year 2022-23, a 7.2% increase. Allowable spending …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Schenectady County – Investment … in the bank and the records. Shoreham-Wading River Central School District – Capital Assets (Suffolk County) District … action to remedy the situation. Fredonia Central School District – Lead Testing and Reporting (Chautauqua …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… Thomas P. DiNapoli. “New York City’s spending on contracts for goods and services has risen faster than other spending … FY 2010. Some of the growth in contract spending was for emergency services. In FY 2023 the city spent $1.6 billion on … COVID and asylum seeker-related costs, mostly to provide shelter for unhoused individuals and families, as well as …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019