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Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)

… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-f

State Comptroller DiNapoli Releases School District Audits

… officials did not follow their investment policy. As a result, officials did not maximize interest earnings for … Auditors determined officials did not develop and manage a comprehensive investment program. Auditors also found … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli Expands State Pension Fund's In-State Investment Program

… fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank … the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge the gap … to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 million in …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-program

State Comptroller DiNapoli Releases School District Audit

… investment program or comply with the district’s board of education’s investment policy. District officials should … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit

DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment

… are at an all-time high, but spending in future years is expected to require additional resources beyond the EPF's … The General Fund, the state's primary operating fund, is used as a resource for responding to various budgetary … pressures and the state's statutory debt capacity is now constrained. Historically, the EPF's cash …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitment

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits were issued. Mount Pleasant Central School District – Information Technology User Accounts … confidentially to officials. Williamson Central School District – Non-Payroll Disbursements (Wayne County) …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)

… used the same vendor for liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86

Town of Rosendale – Financial Operations (2015M-38)

… Ensure that bank reconciliations, including canceled check images, are reviewed. Investigate and correct reasons for …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

State Comptroller DiNapoli Releases School District Audits

… announced the following school district audits have been issued. Dalton-Nunda Central School District – Financial … announced the following school district audits have been issued …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1

Franklin Central School District – Information Technology (2022M-19)

… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. … responsible parties. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

State Comptroller DiNapoli Releases School District Audits

… perform comprehensive inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, … limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Auditors determined …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1

East Ramapo Central School District – Budget Review (B25-5-2)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2

Local Government Financial Data Sources

… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, … Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-sources

Town of Waterloo – Financial Management (2022M-7)

… Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town … Board and Supervisor did not effectively manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor did not maintain …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures

… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before the last day of each month, a detailed statement of all balance(s) on … The Commissioner of Taxation and Finance is required to publish in the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliations

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdf

Alexandria Central School District – Financial Condition Management (2020M-109)

… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims … addition, two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve … are presented to the claims auditor for audit and approval prior to payment. Ensure no claims, other than those allowed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1