Search
DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… so hard to overcome,” DiNapoli said. “With enrollment in programs to address these disparities on the rise, it’s … however, 5,632 (77%) students did not have programs available in their home languages and/or grade levels. Two … (Geneva, Mineola); Five districts (56%) had BE programs available but not for all required languages and/or grade …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsRondout Valley Central School District – Fixed Assets (2023M-36)
… Audit Objective Determine whether Rondout Valley Central School District (District) officials properly accounted for … audit rondout valley school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial … State, distinguishing between the governmental activities and business-type activities of the primary government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of Covington – Town Supervisor (2013M-371)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of … our audit was to review the Supervisors financial records and reports for the period January 1 2012 through November 13 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371DiNapoli Audit Finds Gaps in NYC School Safety Planning
… of Education (DOE), according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … emergency preparedness in our schools." The audit released today is part of DiNapoli’s initiative focused on educational … Department of Education DOE according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOversight 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 The Department of Agriculture and Markets (Department) oversees the inspections of all … the accuracy of product contents indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followWallkill Central School District – Claims Auditing (2023M-52)
… complete report – pdf] Audit Objective Determine whether the Wallkill Central School District (District) claims … payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Watervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watervliet-2021-34.pdfMount Morris Central School District – Financial Condition (2014M-328)
… September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and … Mount Morris Central School District Financial Condition 2014M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Montauk Union Free School District – Information Technology (2022M-137)
… pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials secured access to the … audit school montauk information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137DiNapoli Report Highlights Local Government Reliance on Federal Aid
… York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments … political climate, it's important for New Yorkers to get a sense of how much funding is at stake and what programs might be at …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/minisink-valley-2022-80.pdfChazy Union Free School District – Medicaid Reimbursements (2021M-166)
Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/chazy-2021-166.pdfRipley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfAccounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
Accounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
https://www.osc.ny.gov/files/local-government/publications/pdf/AffordableCareActCountyMedicaidChanges.pdfCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… employees from using District-purchased assets for personal use, he directed the Manager to purchase food … approximately $1,300 for the Superintendent’s private personal event. Without the Superintendent’s involvement, the … lead to taxpayers unknowingly funding employees’ personal purchases. Other than the two purchases totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Hilton Central School District – Network Access Controls (2022M-200)
… – pdf] Audit Objective Determine whether Hilton Central School District (District) officials ensured network access … audit hilton school network access controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Opinion 2009-2
… in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which … You ask whether the threshold in Town Law 209q 13 a which …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Objective Determine whether East Williston Union Free School District (District) officials adequately managed and … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkEast Islip Union Free School District - Financial Condition Management (2020M-24)
… balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated … by an average of $5.1 million (4.7 percent) per year. Over the last four completed fiscal years, the District … unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management