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Examples from GASB Statement 34 - Statement of Activities
… Units Governmental Activities Business-type Activities Total Primary government: Governmental … ----- ----- ----- (6,068,121) ----- (6,068,121) ----- Total governmental activities 105,807,013 15,720,525 … 1,344,087 ----- ----- ----- (1,452,196) (1,452,196) ----- Total business-type activities 11,304,869 12,673,970 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesNew Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central 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/new-lebanon-central-school-district-s9-19-37.pdfLake Pleasant Central School District - School District Website (S9-19-36)
Determine whether the Lake Pleasant Central 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/lake-pleasant-central-school-district-s9-19-36.pdfGrand Island Central School District - School District Website (S9-19-31)
Determine whether the Grand Island Central 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/grand-island-central-school-district-s9-19-31.pdfCentral Square Central School District - School District Website (S9-19-29)
Determine whether the Central Square Central 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/central-square-central-school-district-s9-19-29.pdfState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool … is being spent appropriately and effectively." Town of Binghamton – Credit Cards and Non-Payroll Disbursements … today announced his office completed audits of the Town of Binghamton Jamestown Board of Public Utilities Liverpool …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Analysis of Executive Budget
… (SFY) 2018-19 Executive Budget proposes several measures to reduce the financial risks posed by federal funding reductions and an uncertain revenue picture but also weakens checks and balances over the use of public dollars, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Comptroller DiNapoli Releases School Audits
… Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not properly …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… new students’ applications and no proof of birthdate for 15 students. Glens Falls Common School District – Cash …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsOpinion 91-64
… competitive bidding is required for each contract. 2 Opns St Comp, 1946, p 308 is superseded. This is in reply to your … school year. It appears that in several instances a number of contracts which in the aggregate exceeded the … was based upon a prior opinion of this Office (2 Opns St Comp, 1946, p 308) which stated that when two …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… sampling and how they would be secured against use, and what remedial actions were planned or enacted for water … or to support that the sampling and testing results were posted on the District website in the required time period. … received with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… (Director) had a remedial action plan that described what remedial actions were planned or enacted for water … reporting deadline. Finally, while the results were posted on the District’s website, we were unable to determine whether the results were posted within the required time period. For Cycle Three, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… how these outlets would be secured against use, and what remedial actions were planned or enacted. Because there … Two results in writing, as required. Finally, officials posted the Cycle Two test results of the potable water outlet … received with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … their computer inventory that allows computer equipment to be tracked efficiently. Except for minor issues, the … County) District officials did not use competitive bidding to procure goods from two vendors who were paid a total of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… school district audits have been issued. Byram Hills Central School District – Fixed Assets (Westchester County) … fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving … to school officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… City School District , Fulton City School District , Perry Central School District and the Sachem Central School … have also adequately segregated wire transfer duties. Perry Central School District – Financial Management (Wyoming … Dunkirk City School District Fulton City School District Perry Central School District and the Sachem Central School …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… District , Ossining Union Free School District , Pine Bush Central School District and the Stillwater Central … exceeding the 4 percent statutory limit. Pine Bush Central School District – Claims Audit Process (Orange … School District Ossining Union Free School District Pine Bush Central School District and the Stillwater Central …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1