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Amityville 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.pdfLevittown Union Free School District – Financial Management (2026M-13)
… [read complete report – pdf] Audit Objective Did the Levittown Union Free School District (District) Board of … Audit Period July 1, 2019 – June 30, 2025 Understanding the Audit Area A key measure of a school district’s financial … 1 and avoid excessive reserves that burden taxpayers, all while ensuring funds are used for genuine needs rather …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Opinion 90-59
… it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p 81; 1983 Opns St Comp, No. 83-103, p … a proper public purpose (see, e.g., Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29). Based on these principles, this … instances, the private benefit received by the property owner is only incidental to the primary public benefit. Under …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … claims) EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are … "on or before" in connection with the payment of moneys is that the money must be paid immediately on the designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Language Access Services (Follow-Up)
… develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle titles, and vehicle registrations; conducts road tests; monitors driver …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followPark Accessibility for People With Disabilities (Follow-Up)
… playgrounds, more than 800 athletic fields, 65 public swimming pools, 51 recreation centers, 15 nature centers, and 14 miles …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing … the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 … calls. The Division investigates complaints to determine if a violation of law has occurred, takes actions to enforce …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsPublic Health – 2022 Financial Condition Report
… other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the State Medicaid program …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations … to ship honey bees out of State. It was able to conduct all the required inspections requested for the sale of nucs and queens as well as all those requested for transport for the 5-year period …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followTown of Cohocton – Procurement (2025M-13)
… vehicle and energy purchases. Issue RFPs or use any other form of competitive process before procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… and Johnstown City School District) passed. While the number of budget defeats did not increase from 2019-20 to 2020-21, the overall percentage of votes in support of the budget did decrease modestly — with 73.1 percent of those casting a ballot voting in support of the 2019-20 budget and 69.0 percent voting in …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… In many local governments and school districts, employees … ten school districts who collectively paid $239,000 in health insurance benefits for deceased or ineligible … required, you should already have a communication process in place through insurance billing statements, withholding …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Comptroller DiNapoli Releases Municipal & School Audits
… $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, … did not require, and officials did not perform, a periodic inventory count or an unannounced asset count for district … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Hicksville … officials did not properly account for and monitor all of the district’s fixed assets. Of the 80 fixed assets … of $79,383 were not recorded on the district’s inventory list. Town of Seneca Falls – Cash Collections (Seneca County) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsRockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdfGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mount-pleasant-cottage-2020-86.pdf