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Opinion 89-17
… claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish … for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. … for the payment of judgments and claims in tax certiorari proceedings. New subdivision (1-a) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers … Franklin Central School District Health Insurance Cost Savings 2016M50 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Fairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… district’s progress with implementing recommendations made in previous audits in August 2011 and July 2013 . Auditors … careful short- and long-term budget planning is needed for the district to avoid a worsening financial situation.” … the school district in “significant fiscal stress” for both 2013-14 and 2014-15 fiscal years. The school did not …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Wyandanch Union Free School District – Budget Review (B24-7-2)
… established by law. Key Recommendations This budget review did not have any recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2State Comptroller DiNapoli Releases Municipal & School Audits
… recommendations. Montrose Fire District – Claims Auditing (Westchester County) Auditors reviewed 166 claims totaling … to occur and remain undetected and uncorrected. Franklin Square Union Free School District – Website Transparency … North Salem Central School District – Audit Follow-Up (Westchester County) A previous audit – North Salem Central …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cattaraugus-Little Valley Central School District – Financial Management (Cattaraugus County) … and has levied more taxes than necessary. Clarence Central School District – Financial Condition Management (Erie …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsMilford Central School District – Financial Condition (2016M-87)
… examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Duanesburg Central School District – Information Technology (2021M-40)
… Determine whether Duanesburg Central School District District officials ensured information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Wayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for … performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mGroton Central School District – Cash Management (2020M-124)
… to maximize interest earnings or prepare monthly cash flow forecasts. Key Recommendations Prepare monthly cash flow forecasts that estimate available funds for investment. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Whitesville Central School District – Information Technology (2021M-22)
… six unnecessary user accounts. Establish written policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the network and information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Broadalbin-Perth Central School District – Online Banking (2020M-144)
… was secure. Key Findings The Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144State Comptroller Thomas P. DiNapoli Releases School District Audit
… did not adequately manage network user accounts or develop and adopt a written disaster recovery plan. As a result, the … has an increased risk that it could lose important data and suffer serious interruption in operations. District … auditors examined. The 17 user accounts were unneeded and included generic, shared and former employee accounts. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… a disruption or disaster. Key Findings District officials did not develop an IT contingency plan to help them …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationBelfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Tully Central School District – Network Access Controls (2021M-138)
… Officials did not develop written procedures for granting, changing and revoking access rights. Officials did not … Develop and adhere to written procedures for granting, changing, revoking and reviewing network user account access. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122