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Beacon City School District - School District Website (S9-19-27)

… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… and we found inconsistencies in student addresses used for billing purposes. The School did not have all the necessary …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

State Comptroller DiNapoli Releases Municipal & School Audits

… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, worth $220,708, were not recorded on the district’s original asset list and 18 assets worth $25,022 did not have asset tags, as … Bayport-Bluepoint Union Free School District – Nonstudent Network User Accounts (Suffolk County) District officials did …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases School District Audits

… perform comprehensive inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, … limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Auditors determined …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)

… did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as … did not provide mental health training as required to all staff for the 202021 school year by September 15 2020 per …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new

Lake Pleasant Central School District - School District Website (S9-19-36)

… documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the comprehensive budget-to-actual results and an …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36

Opinion 98-16

… TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund … "on or before" in connection with the payment of moneys is that the money must be paid immediately on the designated …

https://www.osc.ny.gov/legal-opinions/opinion-98-16

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba … $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an … if there is any limitation on previous years that can be billed. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

State Comptroller DiNapoli Releases Municipal & School Audits

… of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees were not adequately supported to ensure …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases School Audits

… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration

… programs is widespread, but it’s not always easy for school districts across New York to bring fresh, locally … Farm-to-School project provides procurement assistance for local foods, professional development in a community of … districts face when creating and sustaining such programs. For example, schools face constraints involving staffing and …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaboration

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… 29, 2015. Background The Gilbertsville-Mount Upton Central School District is located in the Towns of Butternuts, … GilbertsvilleMount Upton Central School District Cafeteria Operations 2015M351 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

Selected Aspects of the Pay for Success Program

… whether only randomized eligible participants are selected for the Pay for Success employment training and job placement program, … employment and recidivism rates are accurately monitored for both the treatment and control groups. We audited … whether only randomized eligible participants are selected for the Pay for Success employment training and job placement …

https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-program

Pre-Retirement Consultations

… If you’re nearing retirement, you may want to speak with one of our representatives to review your benefits and ask any questions you may have. NYSLRS offers three pre-retirement … earnings and service information we have on file for you. You can fine-tune your estimate or see how different …

https://www.osc.ny.gov/retirement/members/pre-retirement-consultations

State Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program

… found that RGRTA gave out most of its incentive bonuses for collective achievements despite legal opinions and … on collective performance. Upper management’s incentives were not linked to specific work they performed. In fact, … the private vendor to determine if a more competitive rate is available; and Establish a contract between the authority …

https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-program

State Comptroller DiNapoli Releases Municipal & School Audits

… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … obtained for 48 purchase and public works contracts (100% of contracts audited) totaling $443,734. Holland Patent …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0