Search
Opinion 2000-15
… volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General … volunteer his or her services on an on-going basis to a New York State fire district fire department. General … towns, cities, villages and fire districts, and to New York State laws (see Municipal Home Rule Law §2[5], [12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15State Comptroller DiNapoli Releases Audits
… a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCopenhagen Central School District - Procurement (2019M-238)
… Determine whether District officials sought competition for the purchase of goods and services not subject to … not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Village of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not maintain adequate water billing and collection accounting records. The … accounts. The Board did not formally adopt the water billing rates charged to customers. The Board did not enforce … assessed on unpaid customer accounts. Ensure water billing rates are formally adopted by the Board. Periodically …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020 because … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… report - pdf ] Audit Objective Determine whether the Wellsville Central School District (District) used District … Determine whether the Wellsville Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The … New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newSouthwestern Central School District – Claims Audit (2025M-34)
… The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The Board delegated its … District’s claims. These two employees were responsible for examining and allowing or rejecting all accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Opinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … and 82-234, pgs 15 and 294). Similarly, if, as attorney for the school district, you have any of the powers or duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Holland Central School District – Claims Audit (2021M-210)
… Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Levittown Union Free School District – Information Technology (2025M-145)
… hold data that are valuable, such as (but not limited to) student and employee names, dates of birth, addresses, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Steuben County – Financial Management (2025M-127)
… operating funds is an important financial consideration for county officials because it is available for appropriation to reduce taxes, fund one-time expenditures … legally established reserve funds provides resources for both unanticipated events and other identified or planned …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Introduction – Travel and Conference Expense Management
… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have … local government or school district's credit card was used for these expenses. Extension of trips after conferences for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCollection of Fines Related to Tenant Complaints (2018-S-58) 180-Day Response
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58-response.pdfCollection of Fines Related to Tenant Complaints (2018-S-58)
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58.pdfDespite Progress, Pay Gap for Women Persists
… $8,821 and almost 86 cents to the dollar. New York ranked 11th best among the states (including Puerto Rico and the …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsTown of Greig – Long-Term Planning (2023M-13)
… equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13