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Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … training on extra-classroom activity funds to other school districts; however, this training has not been … Rensselaer City School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Comptroller DiNapoli Releases Municipal and School Audits
… determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0DiNapoli: Queens Economy Takes Off
… more people recognize Queens as a desirable destination to start a business and raise a family, we cannot overlook the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offOpinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was constructed as a water district improvement (see … immediate expenditure. Neither section 11 nor any other provision indicates whether interest and earnings from the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Notice 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-fundsXI.17 Protest Procedures – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to summarize the Office of the … The purpose of this section is to summarize the Office of the State Comptrollers Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Announces State Contract and Payment Actions for August 2015
… 877,000 with Masi Valenti Productions and Shows Inc. for professional staging services at the Empire State … Center. $661,000 with Williamstown Art Conservation Center Inc. for art conservation. Department of Health $95.6 million … design services. $1.6 million with Navistar Inc. for heavy duty trucks. $932,000 with United Uniform Co. for work …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli Announces State Contract and Payment Actions for February 2017
… for Dispute Settlement; $3 million to Child and Family Services of Erie County; and $2.2 million to Mediation Matters, Inc. $292.4 million for 50 Judiciary Civil Legal Services grants, including $54.6 million to Legal Services …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… and climate resiliency efforts include investments in its infrastructure, institutions and local amenities, enhancing … budget pressures and making sustainable investments in infrastructure and services will be key to Kingston’s … watchful eye of Comptroller Tom DiNapoli and the proper infrastructure investments we will create jobs and improve …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingOversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfOpinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Seaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … procedures. As of July 17, 2023, the District’s inventory list of capital assets included 7,788 assets at a total cost … inventory list. Although the Board of Education (Board) approved 20 IT assets for disposal, five of the assets, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Lowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185LGAC - Archive of Prior Meetings
… notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance … Finance Committee and Board of Directors on March 11, 2016. The meeting notices and agenda are below: Finance …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsOpinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL … public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-64State Comptroller DiNapoli Releases Municipal and School Audits
… $10.5 million without supporting documentation from county departments. Expenditures for one contract … tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the board and … along with physical IT assets, are properly safeguarded from inappropriate use and access. In addition, auditors …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Building Access Accounts and Badges (Steuben County) District officials did not properly manage and monitor building access accounts or badges used to access buildings. District officials did not … Almost half of the active building access accounts and badges were for non-employees. Officials also did not …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1