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Opinion 89-25
… moneys to be expended for repairs on the expanded plant when the expanded capacity is of benefit only to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… through December 31, 2015. Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, which operates one school with approximately 260 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Keene Central School District – Claims Processing (2015M-299)
… 2014 through August 31, 2015. Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with approximately 165 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299City of Yonkers – Budget Review (B25-6-6)
… and debt service funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million for the City. …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Peekskill City School District - Network User Accounts (2021M-195)
… - pdf] Audit Objective Determine whether Peekskill City School District (District) officials adequately managed and … take corrective action. … Determine whether Peekskill City School District District officials adequately managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Franklin Central School District – Information Technology (2022M-19)
Determine whether Franklin Central School District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/franklin-2022-19.pdfCity of Yonkers – Budget Review (B23-6-6)
… and debt service funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the City. …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Hermon-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 89-7
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional … the opinion that payment of additional compensation to a public officer beyond the amount fixed when the services were …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Wyandanch Union Free School District – Budget Review (B23-7-1)
… 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oversight of Weights and Measures Programs (Follow-Up)
… included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About the Program … indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met … while the Bureau performs inspections that require special equipment or expertise. The Department supervises municipal …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… officials file timely financial reports disclosing to the public the information they are using to make financial … other challenges that might affect a local government’s or school district’s finances. This information includes … and find commonly requested data. Pursue a Career in Public Service: We’re Hiring The Office of the State …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesTioga Central School District – Cash Management (2020M-83)
… - pdf ] Audit Objective Determine whether Tioga Central School District (District) officials maximized interest … response letter. … Determine whether Tioga Central School District District officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Liverpool Central School District – Information Technology Assets (2020M-59)
… and two cameras, totaling $1,444. The last comprehensive physical inventory count was conducted in 2003. District … software inventory and applicable licenses. Perform physical inventories of hardware and compare them to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59State Contract and Payment Actions in August
… Office of the State Comptroller approved 1,439 contracts for state agencies and public authorities valued at $1.4 billion and approved … Department $598.1 million in excess cost aid to 667 school districts. $498.2 million in BOCES aid to 37 …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… Audit Objective Determine whether the Edwards-Knox Central School District (District) claimed all Medicaid … action. … Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92DiNapoli: Trouble Ahead for Local Governments and Schools
… has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … pushing for legislation that gives local governments and school districts more flexibility in repaying debt and using …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – Financial Condition Management (Jefferson … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined over the last … has actually declined by 24% since 2011, when the state’s real property tax cap was enacted. Because this aid can be …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflation