Search
DiNapoli: 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 lower academic achievement and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState 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-auditsGeorge 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.pdfCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… other things, the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. required to … or their surviving spouses and dependents. An audit of 20 school districts revealed ten school districts who …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesDo 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-effortsPark Accessibility for People With Disabilities (Follow-Up)
… In addition, the audit found that agency officials did not adequately monitor concession contractors to ensure … obligations and other accessibility requirements, nor did Parks ensure that the facility accessibility information … on its website was accurate and updated. Further, Parks did not finalize a Transition Plan or develop formal rules, …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followState Comptroller DiNapoli Releases Municipal & School Audits
… recommendations. Montrose Fire District – Claims Auditing (Westchester County) Auditors reviewed 166 claims totaling … to occur and remain undetected and uncorrected. Franklin Square Union Free School District – Website Transparency … North Salem Central School District – Audit Follow-Up (Westchester County) A previous audit – North Salem Central …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Town of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State … adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Language 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-followOpinion 98-16
… return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… in support of the Law’s zero-tolerance level, but did not establish tolerance levels for other diseases, insects, or parasites. Additionally, Ag&Mkts did not have support or reasonable assurance that it had …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followState Comptroller DiNapoli Releases Municipal & School Audits
… network user account controls to help maintain continuity of business office operations and prevent unauthorized … officials did not properly account for and monitor all of the district’s fixed assets. Of the 80 fixed assets totaling $856,681 reviewed, 64 assets …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 148, worth $220,708, were not recorded on the district’s original asset list and 18 assets worth $25,022 did not have … disposed assets were not removed from the district’s original asset list. Also, officials could not determine whether four assets were disposed of (sold) or retired (obsolete). …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Public Health – 2022 Financial Condition Report
… Total Medicaid Spending Reaches Record High of Nearly $84 billion, an 11 Percent Increase State Medicaid … have also prevented the State from implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal … spending is further influenced by the continued deferral of certain Medicaid payments with a State share total of $1.7 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… 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 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/tuxedo-2022-15.pdfPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
Determine whether Port Chester-Rye Union Free School District (District) officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-chester-rye-2021-209.pdfWheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdf