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Southwestern Central School District – Claims Audit (2025M-34)

… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34

Glen Cove City School District – Lead Testing and Reporting (S9-25-17)

… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17

Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)

… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …

https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025m

Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)

… [read complete report – pdf] Audit Objective Did the Town of Kingsbury … reserve policies? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit Area Multiyear financial … such plans or policies, the Board cannot assess revenue trends, expenditure commitments, financial risks and the …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66

Accountability for Traffic Ticket Surcharges

… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …

https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges

Elementary and Secondary Education – 2021 Financial Condition Report

… Education Department reported that over 90 percent of elementary and secondary education students were still … Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. … York State Ranks Highest in Nation in Per Pupil Spending For the 2018-19 school year,* New York State was the highest …

https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-education

DiNapoli: Trouble Ahead for Local Governments and Schools

… aid and they need it now.” Federal aid is typically only a minor component of local government revenues in New York — …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools

State Comptroller DiNapoli Releases Municipal & School Audits

… – Budget Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found … to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing … that transfer station collections were remitted on time. However, they were not adequately supported or …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-audits

Rockville Centre Union Free School District - School District Website (S9-19-28)

… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19

City of Newburgh – Budget Review (B23-6-9)

… in the general fund and $201,683 in the water fund for a “vacancy factor,” a budgeting technique used by the City to … for open personnel positions. However, the use of a “vacancy factor” may not be prudent, as it leaves personnel …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029

… to $95.1 billion. As a result, the state is projected to near its debt limit, with room under the state’s debt cap …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029

Town of Hanover – Procurement (2025M-58)

… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …

https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58

DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances

… Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the … The full op-ed is below: New York State continues to mount a steady recovery from the depths of the pandemic’s … and state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day fund …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-finances

Colesville-Windsor Fire District – Board Oversight (2025M-74)

… to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74

Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)

… or which water outlets he exempted from sampling and how they would be secured against use. Because there is no …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18

East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)

… to that effect. District officials generally agreed with our findings and their response is included in Appendix … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25

DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… detail which water outlets they exempted from sampling and how they would be secured against use. Because there is no …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4

Fredonia Central School District – Lead Testing and Reporting (S9-25-6)

… 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials for Cycle Two. This occurred because District officials did not have a …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6