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Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … Ensure providers document all service encounters in the system. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Tuckahoe Common School District - Purchasing (2018M-228)
… We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek competition … an investigator $7,813 more than the Board-approved rate of $45,000. We examined invoices from 20 vendors totaling … totaling $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… well-designed system of internal controls, we designed our testing to determine whether the District’s control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Opinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Oversight of Student Immunization in Schools
… schools in developing policies to prevent and prepare for outbreaks of serious communicable diseases. The … laws and regulations. Additional resources can be located online at SED’s technical assistance center. Schools are … vaccination information for schoolchildren via an online survey (Survey), which all schools complete annually. Survey …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by the New York …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualValley Stream Central High School District – Capital Assets (2025M-16)
Did Valley Stream Central High School District District officials properly monitor account for and dispose of capital assets
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that non-payroll … covering a wide range of operational costs, such as equipment, supplies and contractual services for capital … disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other non-payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Comptroller DiNapoli Releases Municipal & School Audits
… all collections at the golf course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits … supported or approved. Auditors reviewed leave records for 27 of the town’s 80 employees and determined that 373.5 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… result, the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT … disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials also did not develop written procedures for adding, modifying or disabling nonstudent network user …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds were ($6,827,480), … 2025 proposed budget includes a planned deficit in water, wastewater and boardwalk funds, which will further negatively …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany … to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) (Westchester …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to aid in the monitoring of its fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of … in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes personal services of $3.4 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Fiscal Stress Scores
… of state aid and resurging revenue have provided them much needed relief. However, those designated as stressed are less likely to have the flexibility to adapt to fiscal … made difficult mid-year 2020 budget decisions about how best to meet their community’s service needs with reduced …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Announces State Contract & Payment Actions for May 2014
… than 2,700 payments valued at more than $10 million due to fraud, waste or other improprieties. As the state’s chief … and improprieties. The Comptroller’s office averages 11 to 13 days for contract reviews and two days to audit payments. DiNapoli releases this monthly notice to …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… local governments can slide into fiscal black hole We are all painfully aware of the devastating health impacts of … delegation for the support provided thus far, but much more is needed to stabilize the situation. The … governments can slide into fiscal black hole Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19