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Cheektowaga-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.pdfSecurity Delivery Instructions
… containing: ○ Security description (issue name) ○ CUSIP number ○ ISIN (only for foreign transactions) ○ Number of shares ○ Delivering party’s Automated Customer … Services (ACATS) four-digit number OUF and/or Kelmar Associates will reply to your email with authorization to …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… school incident data available to the public on its website . DiNapoli previously recommended that SED take steps … during an August 2018 training and on the NYSCFSS website. DiNapoli’s auditors found SED has still not …
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
… practices comply with the Dignity for All Students Act (DASA); and school districts report material incidents of … We also evaluated whether the Department issued timely DASA guidance to school districts that adequately addresses … to school districts outside of New York City. Background DASA seeks to provide students in New York with a safe and …
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)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
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)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit Area Fire districts are district corporations and …
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
… totaling $9,176. Officials also did not maintain physical tank readings or perform periodic inventory reconciliations …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan to use the funds. The …
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 … director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, he resigned …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Lawrence … Town officials did not adequately manage network and local user accounts, develop and adopt a written IT … 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
… interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by … fuel reconciliations. Auditors found $8,034 in unaccounted-for fuel. In addition, officials did not perform … found 11 retirees received payments they were not eligible for (totaling $27,440) for not participating in the health …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsAmityville 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
… or claim, may be returned to the general fund at any time before the first day of the fourth fiscal year after the … initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax … v Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Language Access Services (Follow-Up)
… audit report, Language Access Services (Report 2022-S-38 ). About the Program New York State Executive Law Chapter 18, Article 10, Section 202-A … In the remaining counties, there are 100 public-facing office locations operated by the County Clerks (County DMVs), …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followPark Accessibility for People With Disabilities (Follow-Up)
… for parks and public spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than 5,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followDo Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-efforts