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Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… Central School District) spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5State Comptroller DiNapoli Releases Municipal & School Audits
… the district’s investments complied with the policy’s list of eligible investments. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Pittsford Central School District – Payroll (2021M-129)
Determine whether Pittsford Central School District District officials accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Rocky Point Union Free School District – Overtime (2021M-80)
… (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary … officials did not adequately authorize, monitor or control overtime. As a result, the District may have incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these errors are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167State Comptroller DiNapoli Releases Municipal & School Audits
… or 40%. Bellmore-Merrick Central High School District – Payroll (Nassau County) Auditors determined district …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Suffolk County) Town officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured disbursements were proper … manner. Auditors found 248 disbursements totaling $81,595 were not audited and approved before payment, and 111 …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mAssessment Roll Verification (ARV) for School Districts
… Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) provides taxable assessed value data … Services (ORPTS) and represent values previously reported by school districts. Verification Log into the Online …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … staff were offered mental health training. Seven of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… deposit collections in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the KIPP …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Bedford Central School District – Medicaid Reimbursement (2025M-43)
… 2024 Understanding the Program The District is governed by a seven-member Board of Education (Board) that is … The State’s share of Medicaid reimbursements received by a district is generally 50 percent, which is collected by deducting this amount from a district’s future State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… School District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs