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Oversight of Chronic Absenteeism (2017-S-52)
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s52.pdfOversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfComptroller DiNapoli Releases Municipal Audits
… totaling $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, … totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund balance of $39,283 and a …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… Richard A. Lobur, 55, of Akron, NY, pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government … and the United States Attorney's Office for the Western District of New York, this shameless abuse of the public’s … that Richard A Lobur 55 of Akron NY pleaded before US District Judge Elizabeth A Wolford to theft of government …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesComptroller DiNapoli Releases Municipal Audits
… audits of the Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby … which claims are authorized for payment. Berkshire Fire District – Recording and Reporting Financial Activity (Fulton … that the treasurer did not properly record and report the district’s financial activity. The treasurer recorded all …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: IDA Report Shows Tax Break Growth Slows
… upstate regions reported net job gains, with the Capital District adding the most (23,900). Long Island led the … had the lowest net tax exemptions; and The Capital District ($81) and Mid-Hudson ($58) regions had the highest …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsState Comptroller DiNapoli Releases Municipal Audits
… . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial Operations (Wayne … The board did not provide adequate oversight of the district’s financial operations and did not adopt or enforce … unapproved claims. Officials could not demonstrate the district obtained the best available prices on purchases …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audit process. City of Hornell – Business Improvement District (BID) (Steuben County) The council did not provide … council did not enter into a written agreement with the district management association or monitor how the …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: CDTA Overtime Expenses and Ridership Growing
… The Capital District Transportation Authority’s (CDTA) reported overtime … Read the report Public Authorities by the Numbers: Capital District Transportation Authority , or go to: … The Capital District Transportation Authoritys reported overtime payments …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfCompliance With School Safety Planning Requirements (Follow-Up) 2022-F-32
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety Planning Requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22f32.pdfOversight of School Safety Planning Requirements (Follow-Up) (2020-F-17)
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety Planning Requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f17.pdfBuffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-academy-science-charter-2019-250.pdfThe Academy Charter School - Credit Card Expeditures (2019M-80)
Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/academy-charter-2019-80.pdfOversight of School Fire Safety Compliance (Follow-Up) (2017-F-22)
To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance (2015-S-86).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f22.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdf