Search
Inlet Common School District – Claims Auditing (2015M-285)
… The District, which operates one school with approximately 20 students, is governed by an elected three-member Board of …
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)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Opinion 93-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-48
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable due process … regard. You ask whether the school district, based solely on the allegations of these residents, may find the bus …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop … also paid 16 employees perfect attendance awards totaling $2,550 that they were not eligible for and did not require …
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)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 136 of the 410 (33 … required it. While District officials notified the local health department via email about the lead action exceedances …
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)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
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)
… fund balance, leaves the City vulnerable to unexpected events. Key Recommendations Work with District officials to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases School Audits
… review was limited to interviews with district personnel and inspection of certain documents related to the issues … recommendations, six recommendations were not implemented, and two recommendations were fully implemented. Brighton … review was limited to interviews with district personnel and inspection of certain documents related to the issues …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Facility Planning Bureau Project Review (Follow-Up)
… Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York City. The Code … and approving plans and specifications for all capital construction projects involving these facilities, based on … from the Department for a project before commencing construction. Our initial audit report, covering the period …
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
… IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … the lower levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actSecurity Over Critical Information Systems
… performance accountability system, oversees the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its responsibilities include oversight of more than 700 school districts with 3.2 million students, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the … The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, …
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)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … 2014-15, the District overestimated expenditures by a total of more than $1.4 million (or 19.6 percent). Due to … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 …
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
… School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides special education … the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
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
… Services (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and … BOCES inventory as active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The … be disabled. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
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 (Jefferson … similar findings and recommendations. Prattsburgh Central School District – Financial Management (Steuben County and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… picture. But our work is not done. The value in our system will be borne out over time as it helps guide local budgeting … Corning (15.8%), Olean (11.7%), Rochester (20.4%), Syracuse (34.2%) and Watertown (9.6%). These municipalities … Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm …
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)
… Purpose of Audit The purpose of our audit was to determine whether the District provided special education … District officials provided special education services to District students in a cost-effective manner and saved the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mMinerva Central School District – Payroll (2016M-18)
… Purpose of Audit The purpose of our audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for the period July … implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18