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Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While … students are recovered by the revenue generated from the tuition charged. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Newfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdfMineola Union Free School District – Financial Condition Management (2021M-44)
… fund appropriations were consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… guilty to conspiracy to commit honest services wire fraud in connection with her participation in a kickback scheme. The announcement was made jointly with … and finite. Individuals who exploit their positions to access those funds for their own financial gain will be found …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeState Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … not used to log into the system in at least six months from the date of the test. District officials should have … of this audit, officials obtained a credit for this amount from the vendor. South Mountain Hickory Common School …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 2000-15
… as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means … under or subject to the provisions of the "Not-For-Profit Corporation Law"; and certain fire corporations … Firefighters' Benefit Law §21[2], relative to calls for assistance by volunteer firefighters of fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52State Comptroller DiNapoli Releases School District Audits
… School District – Medicaid Reimbursements (Washington County) The district did not maximize Medicaid reimbursements … Free School District – Financial Condition Management (Nassau County) The board and district officials did not … user accounts and six user accounts with unnecessary administrator permissions. District officials also did not …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsTonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdfChester Union Free School District – Information Technology (2021M-107)
Determine whether Chester Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chester-2021-107.pdfNyack Union Free School District – Network User Accounts (2021M-113)
Determine whether Nyack Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nyack-2021-113.pdfCanajoharie Central School District – Fuel Purchasing (2021M-170)
Determine whether Canajoharie Central School District (District) officials adequately managed fuel purchases and audited fuel claims.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canajoharie-2021-170.pdfManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
Determine whether the Manchester-Shortsville Central School District (District) officials properly and transparently used capital project resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/manchester-shortsville-2021-103.pdfSodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sodus-central-school-district-2022-64.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … for purchases of goods totaling approximately $1.3 million from 10 vendors, for which auditors identified potential cost … competitive process before procuring professional services from 15 providers totaling approximately $540,000. In …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, … incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Opinion 97-6
… System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure of revenues derived from surcharge … with obtaining and maintaining the telecommunications equipment and the telephone services costs necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Alexander Central School District – Financial Management (2020M-64)
… report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and … $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Opinion 91-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … showing his interest in the estate and stating one or more legal objections to granting the letters to or the … the grant of letters upon stating his or her interest and legal objections thereto. (69 AD2d at 440, 419 NYS2d at 156) …
https://www.osc.ny.gov/legal-opinions/opinion-91-47