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State Comptroller DiNapoli Releases Municipal & School Audits
… cards were given to 19 teachers and support staff based on student grades. In addition, the operations manager’s …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-77
… contract is prohibited if the officer or employee has the power or duty, individually or as a member of a board, to (a) … The disclosure statement must be set forth in the official minutes of the board. Although the exception in section …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Comptroller DiNapoli Releases School Audits
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … The district also borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs, and paid claims …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… by approximately $1.2 million or 8 percentage points. In addition, the board has not adopted a comprehensive … education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Herricks Union Free School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… RGRTA, which provides public transportation services in Rochester and several surrounding counties, has had a … March 31, 2014, RGRTA distributed a total of $1.8 million in bonuses. The incentive program directed $1 million (or 57 … were not linked to specific work they performed. In fact, auditors found that more than 90 percent of the …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyComptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … agent as the property control manager, resulting in an inadequate segregation of duties. North Bellmore Union … with district policy to procure professional services. In addition, a review of procedures district officials used …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the board … reducing district property taxes or paying off debt. In a follow up audit, the board used excess fund balance to … revenue the school receives. The initial agreement began in 2003 and was subsequently updated by a revised agreement …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … The board did not designate an alternate signatory in the treasurer’s absence. The board also did not enter into … officials did not conduct online banking transactions in the most secure manner. Lisbon Central School District – …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… This occurred because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not have a … plan that detailed which water outlets were exempt from sampling and how they would be secured and what remedial …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… conducted. Waterford-Halfmoon Union Free School District – Financial Management (Saratoga County) The board overestimated … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Audit Praises Waterville Central School District
… to work in schools until they receive proper background clearance, Waterville is setting an example for other … the appropriate employee background checks and updated clearance requests with SED, the school may not be notified …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtState Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield … be levied than are needed to fund operations. From 2017-18 through 2020-21, the board underestimated general fund … the district’s reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of 4%. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, which operates cafeterias in each of its seven school buildings for approximately 3,550 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mState Comptroller DiNapoli Releases School District Audits
… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2002-7
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures … of the library. Thus, library funds, whether held in the custody of the library treasurer, or by the municipal … remain the property of the library and surplus monies in a municipal or school district public library fund, or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7