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Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… [read complete report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that … and approved? Audit Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements … the disbursements. As a result, there was an increased risk that improper or unsupported payments could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Saugerties Central School District – Extra-Classroom Activities (2017M-77)
Saugerties Central School District ExtraClassroom Activities 2017M77
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77State Comptroller DiNapoli Releases Municipal & School Audits
… for stealing nearly $4,000 from the town. In February 2024, she pleaded guilty to the theft , paid restitution of … filed or obtain adequate written agreements with a third party providing accounting and reporting services that … of Suffern – Budget Review (Rockland County) Based on the results of the review, auditors found that the significant …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Portville Central School District – Financial Condition (2013M-384)
… November 13, 2013. Background The Portville Central School District is located in the Towns of Clarksville and … Portville Central School District Financial Condition 2013M384 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Lyncourt Union Free School District – Financial Condition (2016M-62)
… September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga … Lyncourt Union Free School District Financial Condition 2016M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62NYS Common Retirement Fund Reports Third Quarter Results
… Comptroller Thomas P. DiNapoli. “Continued growth in the stock market has added to the state pension fund’s dramatic … year,” DiNapoli said. “More importantly, given the ongoing market volatility, our pension fund is strong and …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days … initial visits for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsOpinion 90-1
… for the use of town residents (see Executive Law, §§420, 422; General Municipal Law, §§95, 240-244-b; see also 1978 … (see also General Municipal Law, §119-o; Executive Law, §422[7]). Such agreements shall include provisions for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: 22 School Districts Designated in Fiscal Stress
… were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … level of stress. This release of scores, which excludes New York City and the “Big Four” City School Districts of … in “significant fiscal stress,” the highest category – New Suffolk Common School District (CSD) in Suffolk County …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressYonkers City School District – Fixed Assets (2015M-229)
… 14, 2015. Background The Yonkers City School District is the school district for the City of Yonkers. The District … selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229North Greenbush Common School District – Claims Auditing (2022M-112)
… audits and approves claims. Request and receive signed warrants or other reports from the claims auditor. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Comptroller DiNapoli Releases School Audits
… Central School District – Financial Management (Allegany County) Auditors compared budgeted appropriations and … services were rendered in accordance with the contract. Madison Central School District – Reserves and Debt Service … period. Maine-Endwell Central School District – Leave Records (Broome County) Employee timekeeping records were …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsJasper-Troupsburg Central School District – Financial Condition (2015M-22)
… January 7, 2015. Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, … JasperTroupsburg Central School District Financial Condition 2015M22 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Geneseo Central School District – IT Asset Management (S9-22-11)
… – pdf] Audit Objective Determine whether Geneseo Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11State Comptroller DiNapoli Releases Municipal & School Audits
… and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our … were not deposited in a timely manner (averaging 154 days late), including two deposits totaling $22,143 that were made … action level, as required. Finally, the district did not post the test results of the resampled potable water outlets …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… sentenced today to up to ten-and-a-half years in prison for his role in a $12 million Ponzi scheme that targeted … the United States Postal Inspection Service and thank them for their continued partnership with my office and diligence … and using the money to fund business ventures and pay for his own personal expenses,” said DA Donnelly. “I am …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeState Pension Fund Adds $30 Million for Investments in New York Companies
… The New York State Common Retirement Fund has committed an additional $30 million to Primary Venture Partners to invest in state-based companies, New York State Comptroller Thomas P. DiNapoli announced … The New York State Common Retirement Fund has committed an …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesHammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million had …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Contract and Payment Actions in October
… for 619,000 property tax credits. $166 million for 19,000 corporate and other refunds. Department of Civil Service $26 … equipment for a new distribution facility at the Broome Corporate Park in Broome County. $3.3 million to 43North, LLC …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-october