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Wyandanch Union Free School District - Budget Review (B22-7-1)
The objective of the review was to provide an independent evaluation of the proposed budget for 2022-23.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wyandanch-2022-b22-7-1.pdfWyandanch Union Free School District – Budget Review (B21-7-1)
The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyandanch-budget-review-b21-7-1.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.pdfImplementation of the Dignity for All Students Act
… to the public on its website. For the school year ended June 30, 2016, school districts (excluding New York City) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases School & Municipal Audits
… did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and improper … plan or sufficiently monitor the project. As a result, total costs exceeded grant revenues by $256,302 and … village bank accounts for non-village activities. As a result of the audit and investigation, the former director …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… today by State Comptroller Thomas P. DiNapoli. “Bullying is a widespread problem that can cause lasting damage to a … Climate (SSEC) Summary Data Collection results, which is part of its implementation of both DASA and Violent or … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-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-instructionsState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway fund appropriations in the town’s 2025 budget, the amount of unrestricted fund balance could … in transfers planned, with no indication of the board’s plan to use the funds. The district’s tax levy increased by … or approved before they were paid. Village of Cato – Audit Follow-Up (Cayuga County) A previous audit of the …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Franklin Square Union Free School District – Website Transparency (2025M-93)
… Assistant Superintendent of Finance and Management (ASFM) is responsible for ensuring financial and administrative information is posted on the District’s website and the Superintendent of Schools (Superintendent) is responsible for ensuring compliance with the Freedom of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Amityville 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.pdfDo Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … Division of Consumer Protection (Division) is responsible for enforcing the Law, which took effect in 2001. Initially, … 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-effortsCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… 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. … 1 Containing health insurance costs should be a priority for local governments and school districts. One way to reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 98-16
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY … a tax certiorari reserve fund by a school district, which are not expended to pay judgments or claims arising out of … proceedings for the tax roll in the year the moneys are deposited in the fund and/or which will not reasonably be …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 90-59
… This Office has previously stated that since town property is acquired only for proper town purposes, it may … a municipality from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use of municipal property for the benefit of private parties unless it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-59State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Chappaqua Central School … County) District officials did not properly monitor and account for the district’s fixed assets. Officials maintained incomplete and inaccurate records and did not perform a physical …
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 totaling $856,681 reviewed, 64 assets …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… year, after in-person voting was temporarily suspended and replaced with absentee ballots. The results were similar … “The pandemic has upended every aspect of our lives and our schools are no exception,” DiNapoli said. “Using the … City School District, Riverhead Central School District and Fort Edward Union Free School District) were defeated …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownPublic Health – 2022 Financial Condition Report
… by $645 million in SFY 2021-22. State share spending is further influenced by the continued deferral of certain … funded by the federal government. In New York, the program is known as the Essential Plan. It is available to individuals who are under 65, not eligible …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-health