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Opinion 2000-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a … a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer fire department may …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Oversight of Pupil Transportation Services
… requirements, the Department administers the School Bus Driver Safety Training Program, through which instructors … administered for any school bus personnel. We reviewed driver, monitor, and attendant files at School Districts and …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Windsor Central School District – Cafeteria Operations (2016M-130)
… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … on the general fund to support operations by becoming a federally funded Summer Food Service Program provider and … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … services. Hospitals may be entitled to additional payments for special medical items (implants, drugs, and blood) that … many of Empire’s member hospitals limit payment amounts for special items; however, some contracts do not have such …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followImplementation of the Dignity for All Students Act
… June 28, 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background … of the school principal or designee becoming aware of the incident. OORS is the system of record for all incidents in … requirements and report incidents accurately. However, the data reviewed suggests ongoing problems with the completeness …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden Central School District – Cash Management (Tompkins County) District … other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfState Comptroller DiNapoli Releases School District Audit
… policy. District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditAttica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13State Comptroller DiNapoli Releases School District Audits
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Lists
… Local Governments 2025 Data (updated March 2026) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsCopenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/copenhagen-2019-238.pdfVillage of St. Johnsville – Records and Reports (2015M-1)
… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… adequate supporting documentation regarding students’ residency. We found that seven students’ files did not contain a proof of residency. In addition, three of the students had moved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/windham-ashland-jewett-2019-242.pdfSchroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/schroon-lake-2019-97.pdfAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-190.pdfPoland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland.pdf