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Suffern Central School District - Financial Condition (2019M-145)
… necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145About Statement No. 68 – Governmental Accounting Standards Board
… Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68State Comptroller DiNapoli Releases School District Audits
… Services (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Individuals with Disabilities Education Act – Federal Funding and New York
… with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children … with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the … economic, and demographic information in an easy-to-understand format. The report also presents basic … reports, not to replace them. Detailed accounting data can be found in reports such as the Comprehensive Annual …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164State Comptroller DiNapoli Releases School District Audits
… written multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… contact requirements and significant differences in compliance among the locations we tested. We also found that …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followWaverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes.
https://www.osc.ny.gov/files/local-government/audits/pdf/waverly-2019-136.pdfOpinion 88-37
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of … excepts "(a) passenger vehicle, other than a school bus, having a seating capacity of less than ten persons." In …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents “enrollment fees” and hiring its own executives’ children, among other … Thomas P. DiNapoli. The New York City Department of Youth and Community Development (DYCD) contracted with the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsState Comptroller DiNapoli Releases Municipal & School Audits
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Opinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Capital Asset Management (Follow-Up)
… To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … in capital assets, totaling $120.6 billion as of March 31, 2025, with OGS’ reporting obligation at $20 billion. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the … Law. One of the MTA’s six agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads … 18, 2013, LIRR awarded a contract to procure new M9 rail cars. The procurement is managed by LIRR’s Rolling Stock …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followWainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedDiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since … P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an important freight … hub. The area accounts for more than one third of the Staten Island population and its residents tend to be younger …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthKinderhook Central School District - Procurement (2018M-137)
… any amendments to keep the policy current. Ensure that compliance with the procurement policy is part of the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137