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Hunter-Tannersville Central School District - School District Website (S9-19-33)
… complete report - pdf ] Audit Objective Determine whether the Hunter-Tannersville Central School District (District) used its resources to maintain a website that provided the public with transparent and … documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… contribution reserve by $4.3 million. Auditors found that, without board authorization, officials restricted $16,157 in … policy to indicate the extent to which fund balance can be used, what a minimum acceptable balance is and when it … Their response is included in the final report, which can be found at: …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate … Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 … Three units (Broome County, Cortland County and North Syracuse Central School District) spent approximately …
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
… collections being lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton … two payments totaling $1,500 for the village’s accounting software that she paid for with her personal credit card. The … accessed by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive IT …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Pittsford Central School District – Payroll (2021M-129)
… and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct … and indicated they have initiated or planned to initiate corrective action. … Determine whether Pittsford …
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)
… action. 1 As of April 22, 2019, the District had six Board members and one vacant seat. 2 The School Business Executive is a Greater Southern …
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)
… Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored and … action. … Determine whether the Rocky Point Union Free School District District officials properly monitored and …
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)
… Objective Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated … payments totaling $270,000 that were paid to 14 employees and found District officials accurately calculated the … 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
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … $19.5 million and determined that: the claims auditor, who is an employee of the Greater Southern Tier Board of … expenditure projections in the 2024 proposed budget are reasonable. The county’s proposed budget includes a tax levy …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Peconic Bay Community Preservation Fund (Suffolk County) Town … and debt service payments were for legitimate Peconic Bay Community Preservation Fund purposes and properly …
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)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of … within the District. The District has 33 resident students who attend Binghamton City School District on a tuition basis. The District is governed by an elected Sole Trustee, an elected District Treasurer and an elected Tax …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mFranklin Square Union Free School District – Website Transparency (2025M-93)
… information? Audit Period July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and … tax levy comparisons, fund balance information and schedule of the District’s reserve funds. Annual external …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … and provides education to students from a residential treatment center as well as day students from neighboring … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act …
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)
… report - pdf] Audit Objective Determine whether the Malone Central School District (District) used District … they will take corrective action. … Determine whether the Malone Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkState Comptroller DiNapoli Releases School District Audits
… to surplus fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Bedford Central School District – Medicaid Reimbursement (2025M-43)
… report – pdf] Audit Objective Did the Bedford Central School District (District) officials claim all Medicaid … special education budgeted appropriations totaled $18.5 million for therapeutic services such as physical, speech … State Department of Health (DOH) jointly established the School Supportive Health Services Program (SSHSP) to help …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … collected tuition, and deposited and recorded collections in a timely manner. Key Findings School officials and staff … $5.5 million within three days, as required by the School’s policy. Because School officials did not deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections