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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
… DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening its efforts to enforce the Dignity for All Students Act.” An audit released by DiNapoli in … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
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
… to ensure that: school district policies and practices comply with the Dignity for All Students Act (DASA); and … to ensure that school district policies and practices comply with the …
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)
… the District’s website. The Assistant Superintendent of Finance and Management (ASFM) is responsible for ensuring … is posted on the District’s website and the Superintendent of Schools (Superintendent) is responsible for ensuring compliance with the Freedom of Information Law (FOIL) contained within New York State …
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)
… it cannot ensure that District activities remained free from favoritism and the appearance of impropriety 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 & Municipal Audits
… purchases complied with competitive bidding requirements or the village’s procurement policy, five claims totaling … not have appropriate support, such as an itemized receipt or invoice. Lastly, credit card claims totaling $62,404 were … (Delaware County) The board did not transparently plan or sufficiently monitor the project. As a result, total costs …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… district officials did not properly manage fund balance. For the 2021-22 through 2023-24 fiscal years, the district’s … limit. The district did not exceed the statutory limit for the 2024-25 fiscal year primarily due to an unbudgeted … transfer to the capital projects fund. Additionally, for the 2021-22 through 2023-24 fiscal years, the board …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState 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
… $1 million into reserve funds. This was 45% more than the $2.2 million in transfers planned, with no indication of the … a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … $379,209, and determined that 10 invoices totaling $26,441 were not properly audited or approved before they were …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. DeRuyter Central School District – Information Technology (Madison County) … unneeded network and local user accounts. Geneseo Central School District – Online Banking (Livingston County) District …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsSecurity Delivery Instructions
… securities to the New York State Comptroller’s Office of Unclaimed Funds (OUF), using one of the approved delivery … of the full remittance needed to complete a report of unclaimed funds. This may result in penalties and/or interest … securities to the New York State Comptrollers Office of Unclaimed Funds OUF …
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
… STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, §140: A town may not regularly plow and sand a private road belonging to a disabled individual, … except in an emergency situation. You ask whether a town may regularly plow and sand a private road belonging to …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 98-16
… returned to the general fund at any time before the first day of the fourth fiscal year after the initial deposit, but … be returned to the general fund on or before the first day of the fourth fiscal year following the deposit of such … returned to the general fund at any time before the first day of the fourth fiscal year after the initial deposit, but …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Language Access Services (Follow-Up)
… who act as agents of the DMV pursuant to Vehicle and Traffic Law Title 2, Article 2, Section 205 (Vehicle and Traffic Law). Counties are not subject to the Language Access …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow