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Greenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenport-2019-161.pdfCroton-Harmon Union Free School District - Professional Services (2019M-51)
Determine if District officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/croton-harmon-51.pdfCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfWyandanch Union Free School District - Budget Review (B19-7-1)
The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyandanch-br.pdfElwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/elwood-31.pdfBay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/bay-shore.pdfDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… schools had not implemented some critical requirements of the Dignity for All Students Act (DASA). Several schools … who are bullied or harassed are more likely to miss days of school, experience higher rates of depression, and have … in incident investigation records. Other improvements address SED’s School Safety and the Educational Climate …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actImplementation of the Dignity for All Students Act
… policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material … some DASA incidents or may not be reporting them at all. In addition, several schools were not able to identify …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actFranklin Square Union Free School District – Website Transparency (2025M-93)
… transparent manner by making information easily accessible for review on the district’s website so that the community … 2024. FOIL online submission request for records. By not posting the required financial and administrative information … and standards are included in Appendix C. The District Board (Board) has the responsibility to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Richburg-Wirt Fire District – Board Oversight (2025M-73)
… Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? … Fire districts are generally governed by an elected board of fire commissioners (board) that is responsible for … Did the RichburgWirt Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases School Audits
… future operating and capital needs. Wantagh Union Free School District – Financial Application User Access …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … disbursements were adequately supported and for valid district purposes, they did not always ensure that the … 137 invoices, totaling $379,209, and determined that 10 invoices totaling $26,441 were not properly audited or …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former director awarded scholarships (i.e., waived registration fees) without any guidelines, board oversight or …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Lawrence Union Free School … New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to … which had not yet been approved by district voters. In addition, district officials overestimated appropriations … not perform fuel reconciliations. Auditors found $8,034 in unaccounted-for fuel. In addition, officials did not …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsSecurity Delivery Instructions
… delivered via ACATS, alternate electronic methods such as DTC Free Delivery, DRS or DWAC may be authorized by OUF … will be returned to the sender if they are ACATS, DTC, DWAC, or DRS eligible and if advance authorization was …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 98-16
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Language Access Services (Follow-Up)
… included in our initial audit report, Language Access Services (Report 2022-S-38 ). About the Program New York … the agency will take to ensure meaningful access to their services for Limited English Proficiency (LEP) New Yorkers. … that State DMVs are expected to follow to provide services to individuals with LEP. The Plan includes …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow