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Lawrence Union Free School District – Financial Management (2025M-115)
Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/lawrence-union-free-school-district-2025-115.pdfDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … P. DiNapoli announced today. "We're making it easier for New Yorkers of all income levels to invest in their loved … The largest of the direct-sold 529 plans in the country, New York State's 529 Program is also ranked one of the top …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After … so far. DiNapoli’s office oversees the state’s 31 million unclaimed funds accounts, valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according to a report … is prohibited for state employees; A non-itemized $2,039 “team dinner” at Manhattan’s Docks Oyster Bar and Seafood … contract including pricey rooms at the Carlyle Hotel and a team dinner that included cocktails …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsElementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have … percent the year before) and a dropout rate of 5 percent (down from 6 percent). * Most recent available year. …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… [pdf] , Saratoga Springs City School District [pdf] , and Williamsville Central School District [pdf] . Purpose of … could not be supported with written authorization. The lock out function (i.e., an internal control that helps … Adopt policy guidance regarding the utilization of the lock out function and what procedures must be followed to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli: 22 School Districts Designated in Fiscal Stress
… vigilant that their budgets are structurally balanced to avoid fiscal problems going forward.” State and federal aid grew 42% from SY 2019-20 to SY 2023-24, increasing $6.5 billion from $15.6 billion to $22.1 billion (and accounting for 44.6% of total …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressPublic Authorities
… Public authorities are public benefit corporations created to further public … Public authorities are corporate instruments of the State created by the Legislature to further public interests …
https://www.osc.ny.gov/public-authoritiesSome NY Schools Not Reporting Bullying or Harassment
… based on gender, race, religion, sexual orientation or gender identity, according to an audit released in … in schools." “No matter who you are, what you look like or where you come from, we all deserve full equality and the … and found that: Some schools underreported incidents or failed to report them at all, including one case in which …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentState Comptroller DiNapoli Releases Municipal & School Audits
… Tier Board of Cooperative Educational Services (BOCES) – Capital Assets (Chemung County) BOCES officials did not … have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. In … school purpose. In addition, the chief education officer (CEO) and chief operating officer have the ability to make …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdfDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfLyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District (District) officials adequately managed network user accounts and developed a disaster recovery plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lyncourt-2020-121.pdfFire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdf