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30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeCredit Cards – Travel and Conference Expense Management
… the name of the local government or school district to pay for certain travel and conference expenses. This can be … treasurer’s office to have a credit card that can be used for large dollar travel expenses that don’t require the … airline tickets). Before credit cards can be obtained for travel purposes, they must be authorized by the governing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOpinion 94-15
… GENERAL MUNICIPAL LAW, §§11, 39; ESTATES, POWERS AND TRUSTS LAW, §11-2.2; EDUCATION LAW, §1709(12), (12-a): … are governed by the provisions of Estates, Powers and Trusts Law, §11-2.2. Whether particular provisions in the … effective January 1, 1995, amended the Estates, Powers and Trusts Law to add a new section 11-2.3 entitled "Prudent …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Local Government – 2023 Financial Condition Report
… governments – for social service programs in counties, to support highways (mostly in cities and towns), and as … Outpaced Allowable Levy Growth Generally, the property tax cap limits levy increases to the lesser of 2 percent or the … beginning in 2020 and 2021. For fiscal years beginning in 2022, however, the inflation factor grew past 2 percent, and …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… is not taking place. School districts should follow SED guidance so everyone from the superintendent to the … for staff and students, among other things. Based on SED guidance, at a minimum, staff should be trained on the mental … “Whom to Turn to.” Only seven of the districts provided guidance on how to access crisis support. “Trauma and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffOpinion 88-46
… 119-o: Pursuant to a cooperative investment agreement, school districts and municipalities may, on a cooperative … to invest. The fiscal officer of a participating school district or municipality may be given custody of the … You state that a number of municipalities and school districts are interested in cooperatively investing …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Trumansburg Central School District – School Lunch Operations (2015M-171)
… 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins … the Town of Hector in Schuyler County. The District, which is governed by an elected seven-member Board of Education, … costs and benefits provided to employees. Because it is not possible or practical for the District to achieve the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationSaranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Supervisor of Facilities for the Hempstead School District, pleaded guilty today at the federal courthouse in … device fraud in connection with his misuse of a school district credit card. The plea was entered before United … Supervisor of Facilities for the Hempstead School District pleaded guilty today at the federal courthouse in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudComptroller DiNapoli Releases School District Audits
… The audit recommended that the board develop a plan to reduce fund balance by financing one-time expenditures, … when the superintendent signs the certification form he does not date the signature; thus there is no way to … totaling $8,513 while working at home. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… manage personal, private and sensitive information (PPSI). Hamburg Central School District – Continuing Education (Erie … properly accounted for due to internal control weaknesses. Hamburg Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… The district could have reduced its fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if … operations. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-15
… MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a … from that company. A school district attorney who is also comptroller of an insurance company would have a … or duties listed in General Municipal Law, §801. This is in reply to your letter, written in your capacities as …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… complete report - pdf] Audit Objective Determine whether School officials: Used a competitive process to procure goods … with the Dignity for All Students Act (DASA). Key Findings School officials did not: Establish adequate policies and … purchasing items from government contracts and using the School’s tax exempt status. Fully comply with DASA …
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)
… gas at the lowest prices. Key Findings Five of seven units reviewed (City of Albany; Counties of Broome, Cortland … the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland and … a potential benchmark we identified for comparison. Three units (Broome County, Cortland County and North Syracuse …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July … through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the … Hamilton Central School District School Lunch Fund Financial Condition 2016M136 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an audit … groups of students should be prioritized. “Thousands of New York City students rely on a fair and transparent system …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases School Audits
… to students receiving special education services from 2022-23 through 2023-24. These findings occurred because … salaries and wages accurately during the period July 1, 2022 through Oct. 10, 2024. Auditors reviewed 35 employees’ …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsRochester Academy Charter School – Credit Cards (2022M-208)
audit, school district, charter school, rochester, credit cards
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rochester-academy-charter-school-2022-208.pdf