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Fiscal Stress Monitoring System
… school districts with fiscal problems. Alerting everyone to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics [pdf] document to learn more. Search for a local government or school …
https://www.osc.ny.gov/local-government/fiscal-monitoringLists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … Data Worksheet [ .xlsx ] More Information Archived Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… losses students suffered and to ensure they succeed in their educational goals.” Schools collaborate with service … During the 2019-20 school year, more than 464,400 students in New York public schools, or 18% of the state’s total K-12 … partial related services, such as speech or occupational therapy, with the number declining to 13% in January 2021. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Comptroller DiNapoli Releases School District Audits
… cost benefit analysis to support it is not cost-effective. In addition, district officials did not establish Medicaid … 2013 and 2020 also had active network user accounts. In addition, auditors found nine generic accounts last used … district officials did not properly manage fund balance in accordance with statute. The board and district officials …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… trip, or taking a side trip, for personal reasons? Did the extension of travel add additional costs? For example, did … because he or she returned on a later flight due to an extension of the trip for personal reasons? Are there …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Comptroller DiNapoli Releases School District Audits
… bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for … paid. Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro … cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Government Debt Levels Off
… billion in total outstanding debt in 2018, according to a report released today by New York State Comptroller Thomas … DiNapoli. Total debt has remained fairly steady since the Great Recession, after more than doubling from 1998 to 2010. … a local government issues debt, it should have a long-term plan in place and be mindful of the impact on its budget and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Comptroller DiNapoli Releases Municipal & School Audits
… did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are … nonstudent network user accounts and financial software access controls. As a result, data and personal, private and sensitive information …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk … over expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent Network User Account …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … Only instructional staff were required to complete mental health training. Three of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per … regulations. Only one elementary school’s instructional staff were offered mental health training. Seven of the 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … regulations. Seven of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newLake Pleasant Central School District - School District Website (S9-19-36)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … of fiscal decisions over time. District officials agreed with our recommendations and indicated they will take … resources to maintain a website that provided the public with transparent and comprehensive financial information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… – with appended property tax report card, administrator salary disclosure and fund balance information. … External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial plan. … website: Final annual budget, external audit reports and CAP. Comprehensive budget documents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Kindergarten through Grade 6 and contracts with a neighboring school district to educate 428 students who …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCandor Central School District – School Lunch Operations (2015M-173)
… meals cost more to prepare than the revenue generated by sales. The District’s productivity level for meals per labor hour (MPLH) is below industry averages. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created … Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing