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New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget … with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Otego-Unadilla Central School District - School District Website (S9-19-26)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … property tax report card. Budget-to-actual results in an easily accessible location. Corrective action plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… - pdf ] Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … and Wayne County) District officials did not ensure that the district’s network access controls were secure. Officials … officials. Protecting IT assets becomes more critical as the district moves to increased reliance on a remote learning …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential revenue loss of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Real Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for Local … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capFiscal Stress Monitoring System
… Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. … Thomas P DiNapoli created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringLocal Government and School FSMS Scores
… [pdf] Summary File [xlsx] Summary File [pdf] All Data Worksheet [xlsx] School Districts 2025 Data (updated January … [xlsx] Summary File [pdf] All Data Worksheet [xlsx] More Information Historical FSMS Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… Roosevelt Fire District – Length of Service Award Program (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, the board did not ensure that the LOSAP was annually audited in accordance with state law. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in … report examined local municipalities statewide, excluding New York City. There are more than 3,700 taxing jurisdictions … with independent authority to levy property taxes in New York State. These include counties, cities, towns, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covered the three fiscal years ended June … not in compliance with the applicable provisions of the Manual. The disallowances included $512,783 in personal …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processRochester City School District – Budget Review (B20-2-5)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) proposed … Provide an independent evaluation of the Rochester City School Districts District proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases School District Audits
… between 2015 and 2019 but had active user accounts. In addition, five employees had unnecessary user permissions … not needed, including three accounts that were created in 2015 and 2016. District officials also did not ensure … overtime payments could have been avoided or reduced. In addition, 10 employees were overpaid for overtime hours …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 90-56
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … employees engaged in the performance of ordered military duty, during all or part of the period after they have … who are engaged in the performance of ordered military duty paid leaves of absences in excess of that required by …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Comptroller DiNapoli Releases Municipal & School Audits
… Tier Board of Cooperative Educational Services (BOCES) – Capital Assets (Chemung County) BOCES officials did not … have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. In … school purpose. In addition, the chief education officer (CEO) and chief operating officer have the ability to make …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… United States Department of Agriculture; Terry Harris, Special Agent-in-Charge, U.S. Department of Education …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeAbout the Academy
… the Trainers Daniel K. Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined … schools as part of the Local Official Training Unit. Dan is a highly sought-out trainer and technical assistance … and leadership. William D. Naylor, CIA William D. Naylor is an Auditor in OSC’s Division of Local Government and …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… by switching carriers and offering employees a buyout incentive, according to an audit released today by New York … by offering 25 employees an annual health insurance buyout incentive. The buyout only cost the district $38,000. Had it not offered such an incentive, the district would have paid a total of $321,000 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs