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Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, … June 30, 2015. Background The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public … school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalState Comptroller DiNapoli Releases School Audit
… Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain adequate records. As a result, … properly supported and for legitimate purposes; however, ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller Thomas P. DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Lyncourt Union Free School … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audit
… the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors determined the district could … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditOpinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24School District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdfDiNapoli: 59 School Districts in Fiscal Stress
… Clifton-Fine (St. Lawrence), Cortland (Cortland), East Aurora (Erie), East Ramapo (Rockland), Eldred (Sullivan), Hudson Falls …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Schenevus Central School District and the Wyandanch Union Free School District . "In an era of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsOpinion 2006-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for … OFFICERS AND EMPLOYEES -- Retirement Benefits (use of employee benefit accrued liability reserve fund for lump sum … awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve fund may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Eldred Central School District – Building Access (S9-26-1)
… building access accounts and devices? Audit Period July 1, 2024 – November 30, 2025 We extended our audit period to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Public Information Specialist 1 (Digital Content)
Public Information Specialist 1 (Digital Content)
https://www.osc.ny.gov/files/Jobs/docs/00594-public-information-specialist-1-digital-content-mq-template-september-2024.docxInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… the State Education Department (SED) for $2.6 million in expenses that were not allowed. “The State Education … for the cost of their SEIT programs based on the eligible expenses they report. Providers are not allowed to charge the … were found the audit was expanded to include certain expenses from the two prior fiscal years. The audit …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… required, and may have paid more than necessary. Town of Cherry Valley – Budget Review (Otsego County) Auditors … significantly underbudgeted the appropriations for the Cherry Valley Community Health Center. Although all other …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Privacy and Security of Student Data (Follow-Up)
… included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the … legislation and regulations that govern data privacy and security. The audit covered the period from March 2020 … not fully comply with its policies related to information security and data privacy, including completing the data …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping … The number of attacks targeting critical infrastructure in New York state nearly doubled to 83 in the first half of 2023 … State Comptroller Thomas P. DiNapoli. Estimated losses in New York from cyberattacks in 2022 totaled over $775 million, …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases School District Audits
… issued. Albany Community Charter School – Resident Tuition Billing (Albany County) Auditors found that school officials … Officials also did not provide the board with tuition billing information throughout the year regarding the amount …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … were paid incorrectly for credit hours earned. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… Technology (Chautauqua County) District officials did not provide IT security awareness training for individuals … personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits