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Enlarged City School District of Troy – Leave Accruals (2014M-144)
… 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… 31, 2013. Background The Whitehall Central School District is located in Washington County. The District is governed by a Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… Department of Health (DOH) for a state program intended to help municipalities replace lead drinking water service … “Lead in drinking water poses a serious threat to public health, and can especially harm children, who are … developing,” DiNapoli said. “New York state has worked to address this hazard by targeting funding towards finding …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is … Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible … at the time of our review. When initial actions to collect revenues were unsuccessful, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesSouthold Union Free School District - Leave Accruals (2018M-113)
… usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 … tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors … leave accrual records and ensure that accurate information is maintained and monitored. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Fallsburg Central School District - Fund Balance Management (2020M-12)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … Determine whether the Board and District officials effectively managed general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… Comptroller Thomas P. DiNapoli’s latest report . “The MTA is getting a large infusion of federal infrastructure funds, … to reassess and focus its priorities to get money where it is most needed to restore the system and bring riders back. … assessment, covering 2015-2034, was published in 2013 and is overdue for an update. The MTA is now required by state …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherIthaca City School District – Financial Condition (2015M-318)
… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if Empire BlueCross BlueShield's (Empire's) payments to State University of New York's Stony Brook University … To determine if Empire BlueCross BlueShields Empires payments …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according to the provisions of the agreement between Empire and St. Luke's. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSewanhaka Central High School District – Student Fees (2016M-296)
… audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Westport Central School District – Internal Controls Over Payroll (2014M-013)
… 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member elected Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… July 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Waterville Central School District – Criminal History Background Checks (2016M-23)
… 2015. Background The Waterville Central School District is located in the Towns of Augusta, Kirkland, Marshall, … operates two schools with approximately 800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices in New York are … of their operation and service. Care requires personnel on site, and cannot be substituted by technology or capital … in child care facilities across the state. The SFY 2025-26 Executive Budget also includes a new proposal for $100 …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsOpinion 89-7
… in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town is required to pay the members of its board of assessment review … Whether a town is required to pay the members of its board of assessment review …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Greenport Union Free School District - Bank Reconciliations (2019M-161)
… Determine whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer … bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank … bank balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161State Comptroller DiNapoli Releases Municipal & School Audits
… did not seek competition when procuring goods and services totaling $561,829, or 48%, of the purchases … use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Heuvelton Central School …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1