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Lindenhurst Union Free School District – Collections (2024M-24)
… District (District) officials ensured that funds collected from recreational and educational programs were properly … District officials did not ensure that funds collected from all recreational and educational programs were properly … We reviewed $311,876 collected by the business office from five District recreational and educational programs and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentAudits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsLegal and Regulatory Authority To Do Business
… (MBE) or Women Owned Business Enterprises (WBE) Department of Economic Development Certified in New York as … or Occupational Licenses and Insurance NYS Department of Education – Charter Schools NYS Department of Education – …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… are organized and how they differ from previous versions. 2025 LG [.xlsx] | 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG … [pdf] Data Description for 2013 and 2014 tax tables [pdf] School Districts: 2025 [.xlsx] | 2024 [.xlsx] | 2023 [.xlsx] | 2022 [.xlsx] | …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… The Executive Budget continues efforts to control costs while tackling tough issues, according to a report … such as school technology and prekindergarten building costs, and by bringing nearly half a billion dollars in local … The Executive Budget continues efforts to control costs while tackling tough issues according to a report …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the … concerns about the growth in capital spending and debt. He also cautioned that many provisions weaken essential … revenues. This makes it imperative to follow through with plans to bolster state rainy-day reserves.” DiNapoli’s review …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… to $24.3 billion in fiscal year (FY) 2023, an increase of nearly $7 billion from FY 2019, representing an outsized share (41%) of total citywide operating spending growth in this period, … has risen faster than other spending and is consuming more of the city’s operating budget," DiNapoli said. “This rise …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019State Comptroller DiNapoli Releases Municipal & School Audits
… funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … solicited interest rate quotes and deposited funds into a bank account or an investment option already used by the … discrepancies between recorded cash balances and adjusted bank balances, in part, because she did not perform bank …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOpinion 92-56
… benefit" to the employee (see Board of Education of Union Free School District No. 3 of the Town of Huntington , v …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Salamanca City School District – Financial Management and Payroll (2017M-138)
Salamanca City School District Financial Management and Payroll 2017M138
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District finances by adopting … and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… Region Feb. 15 9:00am-5:00pm New York State Association of Black & Puerto Rican Legislators Empire State Plaza Albany, …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsBallston Area Recreation Commission – Board Oversight (2015M-269)
… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United … To determine the implementation status of the recommendation made in our audit report United …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followVillage of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an … deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … control over other information technology (IT) functions. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m