Search
Urban Choice Charter School - Information Technology (2019M-240)
Determine whether the Board and School officials ensured information technology IT assets were safeguarded
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Inlet Common School District – Claims Auditing (2015M-285)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. … Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which … Key Recommendations There are no recommendations in this report. … Inlet Common School District Claims Auditing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, … Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Opinion 93-17
… MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be … would be issued to finance the pre-payment of amounts due the State Employees' Retirement System and the State … of bonds to finance the pre-payment of the contributions due the Retirement Systems at any time prior to the actual …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … opportunity to rebut the charges. This is in reply to your letter concerning the award of a contract by a school …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds as well as estates in the treasurer’s custody and found … appropriate records, and properly reported court and trust funds. However, auditors identified $239 that improperly … Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) Company officials did not provide …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a … resulting from additional tests performed in Cycle Two, they did not report three results through DOH’s Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … has the responsibility to initiate corrective action. A written corrective action plan (CAP) that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9City of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to … fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … revenues for the District of $572.9 million, resulting in a shortage of approximately $16.5 million. The District’s …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … track state contracts, and find commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Facility Planning Bureau Project Review (Follow-Up)
… The Code applies to every facility owned or operated by school districts or Boards of Cooperative Educational … These facilities include, but are not limited to, school and administration buildings, bus/maintenance garages, public school libraries, storage buildings/sheds, press boxes, and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followIndividuals with Disabilities Education Act – Federal Funding and New York
… education in the least restrictive environment possible to children with disabilities and provides federal funding to … and responsibilities related to the identification of special education students, the development of Individualized … IDEA funds pass through the State Education Department (NYSED) and are allocated by the City’s Department of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actSecurity Over Critical Information Systems
… Purpose To determine whether the security controls over critical … (Department) information systems were sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsGouverneur Central School District – Financial Management (2016M-351)
… through May 31, 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in … out of the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351North Greenbush Common School District – Budgeting (2016M-112)
… December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, … Rensselaer County. The District, which operates one school with approximately 20 students from kindergarten …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Churchill School and Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) … fiscal years ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – Financial Condition Management … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced … stress rankings for several upstate cities. With today’s announcement, DiNapoli’s office has completed the initial … scoring for all local governments and school districts in New York. “Since implementing the system last year, we …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesUnadilla Valley Central School District – Special Education Services (2016M-47)
… June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego … and Madison Counties. The District, which operates one school with approximately 900 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016m