Search

DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff

… at the districts (13 districts) was “Whom to Turn to.” Only seven of the districts provided guidance on how to …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staff

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Trumansburg Central School District – School Lunch Operations (2015M-171)

… Key Findings The majority of the costs of producing a meal equivalent are driven primarily by the personal service …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of … procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud

… as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. Donoghue, … United States Attorney for the Eastern District of New York, William F. Sweeney, Jr., Assistant Director-in-Charge, …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraud

Comptroller DiNapoli Releases School District Audits

… fund. The audit recommended that the board develop a plan to reduce fund balance by financing one-time expenditures, … However, when the superintendent signs the certification form he does not date the signature; thus there is no way to … not fully disclosed detailed internal cost information and how operating costs are allocated to the school. As a result, …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits

Comptroller DiNapoli Releases School District Audits

… training for individuals who used district IT assets. In addition, personal Internet use was found on computers … reasonably estimate certain general fund appropriations in the annual budget in each year reviewed. Auditors analyzed … officials did not reasonably estimate appropriations for three line items: Board of Cooperative Educational Services …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… have been issued. Canajoharie Central School District – Fuel Purchasing (Montgomery County) District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … County) District officials developed a process to account for leave accruals and a system over payments for unused …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits

Opinion 88-15

… of any part of the contract. This exception, however, only avoids a prohibited conflict in situations when an …

https://www.osc.ny.gov/legal-opinions/opinion-88-15

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

… officials: Used a competitive process to procure goods and services. Ensured compliance with the Dignity for All … officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… industry standards. Complete a cost-per-meal analysis and explore methods for increasing revenues and decreasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process

… Not Properly Prioritized The matching algorithm used only one address per student, which meant as many as 7,000 …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-process

State Comptroller DiNapoli Releases School Audits

… for payment. Sullivan West Central School District – Lead Testing and Reporting (Sullivan County) District … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by … Auditors found 112 capital assets with an acquisition cost of $60,871 were not recorded on the district’s inventory …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-audits

East Moriches Union Free School District - Budget Review (B7-15-5)

… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable, except for …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5

State Comptroller DiNapoli Releases Audits

… a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year

… with fiscal years starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … Oswego School District Public Library Selected Cash Receipts 2013M397 …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397