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Rondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36West Genesee Central School District - Capital Assets (2023M-128)
… complete report – pdf] Audit Objective Determine whether West Genesee Central School District (District) officials … Determine whether West Genesee Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Poland Central School District – Lead Testing and Reporting (S9-25-20)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Central Square Central School District – Fund Balance (2022M-196)
… balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials … balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced … been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Rye City School District – Payroll (2024M-2)
… As a result, residents are not being made aware of what the District expects to incur in overtime costs and the … from monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Cost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Fine Fire District – Board Oversight (2023M-81)
… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… District (District) officials secured user account access to the network and shared network folders to help safeguard … to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountReport on Estimated Receipts and Disbursements State Fiscal Years 2011-12 through 2013-14 - Mid-Year Update, November 2011
The following tables summarize the Office of the State Comptroller’s estimates compared to the estimates of the Division of the Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-addendum-2011-14.pdfThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Campbell-Savona Central School District – Student State Aid (2024M-79)
… us they intended to submit reimbursement claims for the full amount before the deadline, only $25,900 was submitted; …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Medicaid Program – Oversight of Managed Care Provider Networks
… Objective To determine if the Department of Health (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care. The … To determine if the Department of Health DOH has provided adequate oversight of Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksSummit Educational Resources - Compliance With the Reimbursable Cost Manual (2014-S-49), 90-Day Response
We conducted an audit of the expenses submitted by Summit Educational Resources (Summit) to the State Education Department (SED) for purposes of establishing th
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s49-response.pdfState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… Thomas P. DiNapoli today announced an investment strategy that will raise the New York Common Retirement … which has helped inform and inspire the Fund’s low carbon strategy. The full report is here: … considerations into account as part of their long-term strategy. The Fund is committed to the belief that …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureFinancial Outlook for the Metropolitan Transportation Authority - June 2009
The Governor and State Legislature have taken important steps to stabilize the operating budget of the MTA and to fund its next five-year capital program.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2010.pdfProgress Report: The MTA Capital Security Program - April 2012
The electronic security program has encountered numerous setbacks, and its cost has nearly doubled, to $516 million, as the scope of the program has expanded.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2013.pdf