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State Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel … the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … disbursements were adequately supported and for valid district purposes, they did not always ensure that the … 137 invoices, totaling $379,209, and determined that 10 invoices totaling $26,441 were not properly audited or …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former director awarded scholarships (i.e., waived registration fees) without any guidelines, board oversight or …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Lawrence Union Free School District – Financial Management (Nassau County) The … education services totaling $17 million. Syracuse City School District – Information Technology (IT) (Onondaga …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… technology (IT) security awareness training to employees. In addition, officials did not restrict user permissions to … which had not yet been approved by district voters. In addition, district officials overestimated appropriations … not perform fuel reconciliations. Auditors found $8,034 in unaccounted-for fuel. In addition, officials did not …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsSecurity Delivery Instructions
… delivered via ACATS, alternate electronic methods such as DTC Free Delivery, DRS or DWAC may be authorized by OUF … will be returned to the sender if they are ACATS, DTC, DWAC, or DRS eligible and if advance authorization was …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsAmityville 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.pdfOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 98-16
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Language 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-followPark Accessibility for People With Disabilities (Follow-Up)
… (Report 2021-N-7) . About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination … to provide information about any actions planned to address any unresolved issues discussed in this follow-up …
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 … the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 to April 20, 2018. Background The New York State Do Not Call … To determine if the Department of State is fully implementing …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsPublic Health – 2022 Financial Condition Report
… SFY 2021-22, its highest level ever, due in part to higher enrollment levels impacted by federal restrictions on … levels, subject to other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the … health emergency. The Division of the Budget expects enrollment levels to peak at over 7.9 million in SFY 2022-23 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… prevent and mitigate harmful effects to their populations. This audit covered the period from January 2017 through …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… districts, employees have the option to receive health insurance coverage after retirement. Among other things, the … retiree dies. required to contribute to the health insurance coverage costs. offered subsidized health insurance costs by allowing the retiree to buy coverage at …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesTown of Cohocton – Procurement (2025M-13)
… make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … accordance with the Town’s procurement policy, statutory requirements or good business practices and stated it was an … make purchases in accordance with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Municipal & School Audits
… totaled $968, but had officials solicited interest rate quotes and considered other investment options, they may have …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District officials did not properly monitor and account for … were reasonable. Estimates for metered water revenues and sewer rent revenues appear overestimated and should be …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. … of Johnson City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all employees. Of the 20 total …
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
… said. “Using the absentee ballot process put into place this year, voters participated in greater numbers to approve … district budgets. We need to embrace smart actions like this to help New Yorkers engage on issues critical in their … of inflation, whichever is less, with some exceptions. This general trend was reversed for the pandemic-disrupted …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdown