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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central … technology (IT) cybersecurity awareness training for individuals who used district IT assets. In addition, … Auditors analyzed the budget-to-actual expenditures for 2013-14 through 2017-18 and found that the board and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… 1, 2014 through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton … Hamilton Central School District School Lunch Fund Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… districts that utilize aggregators for energy purchases are ensuring they are procuring electricity and natural gas at the lowest … benchmark rates to help ensure the lowest possible prices are procured for electricity and natural gas. … districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Opinion 88-15
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … between the village and the agency (1980 Opns St Comp No. 80-443, p 129; 1981 Opns St Comp No. 81-430, p 484; 1982 … as school district attorney, the school district's code of ethics should be consulted to ascertain whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-15DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… regulations, according to an audit released by New York State Comptroller Thomas P. DiNapoli. The audit found that … regulations according to an audit released by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases School Audits
… totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy to be competitively purchased. … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 136 of the 410 (33%) water outlets identified at select areas, which students, …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… records, accurately billed resident districts using the correct New York State Education Department (SED) rate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66East Moriches Union Free School District - Budget Review (B7-15-5)
… of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit to the … year during which the local government is authorized to issue obligations and for each subsequent fiscal year during …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Levy Growth Factors Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Local Government – 2022 Financial Condition Report
… $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties are least reliant on property taxes, which represent 23 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentTuition Assistance Program – Metropolitan Learning Institute
… Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement … TAP awards totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for … IT specialists. DiNapoli recommended that the Buffalo City School District: Adopt written policies governing the … to ensure it meets contractual requirements. The Buffalo City School District agreed with the Comptroller’s findings. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … to ensure compliance with required building safety at the junior-senior high school. Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … Brooklyn, is a senior college within the City University of New York, and offers a variety of baccalaureate, associate, and certificate programs. It …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeOpinion 98-16
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 89-17
… DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND … for school district to establish reserve fund to pay certiorari claims) EDUCATION LAW, §3651: A school … to a court order determining the amount of a judgment or claim. At the time the opinion was rendered, subdivisions (1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-17