Search

Shelter Island Union Free School District - Fund Balance (2020M-23)

… $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment … not established by Board resolution. District officials have not appropriately prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … officials did not always procure goods and services in accordance with Board policies and applicable statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86

East Quogue Union Free School District - Claims Auditing (2019M-78)

… Recommendations Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor. Conduct a thorough and deliberate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Green Island Union Free School District - Separation Payments (2019M-55)

… resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds

… clean water and drinking water projects. Source of Funds: Proceeds of revenue bonds issued by EFC Distribution of Funds: The local government in applying for the loan from EFC …

https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-funds

Opinion 2006-6

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the General … St Comp No. 91-39, p 115, discussing the waiver of salary by a public officer). Further, an incumbent elected officer …

https://www.osc.ny.gov/legal-opinions/opinion-2006-6

Opinion 94-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fees for parking on public highways is defined exclusively by the Vehicle and Traffic Law. Pursuant to Vehicle and … Law, §1640(a)(9), the legislative body of any city, by local law, ordinance, order, rule or regulation, may …

https://www.osc.ny.gov/legal-opinions/opinion-94-2

Protection of Managed Pollinators (Honey Bees)

… are critically important to the health of New York State’s environment and agricultural economy. The State has … apples, cabbage, and berries – rely heavily on pollination by insects. These crops’ plants use pollen to produce a fruit … seed and cannot reproduce without pollen carried to them by foraging pollinators. However, the pollinator population …

https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-bees

DiNapoli Announces State Contract and Payment Actions for Feb. 2014

… State Comptroller Thomas P. DiNapoli announced today his … field is level and taxpayers get the best value for their money. The independent audits ensure payments are free from … number and types of contracts and payments entered into by the state. This effort builds on his commitment to added …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014

DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks

… at least $121,000 on tickets to sporting events, concerts, food and alcohol for board members, employees and other … leases for suites at sporting venues, concert tickets and food and beverages. Auditors found that OTB officials did not … received nine tickets. In addition, one of the OTB’s vendors received three tickets. The OTB had no record of who …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perks

State Comptroller DiNapoli Releases Municipal & School Audits

… overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … (15%) and $196,000 (26%) in the TW general and highway funds, respectively and actual revenues exceeded estimated …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli Announces State Contract and Payment Actions for April 2014

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … or present records to the board for audit as required by state law. Because of this, the board was unable to … is no assurance the state will appropriate additional money for this program in fiscal year 2025-26. The city could …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits

Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)

… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13

Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reporting

Opinion 91-10

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … The members of the board of commissioners are appointed by the town supervisor, with the approval of the town board … the district, but any rules and regulations established by the commissioners for the government and protection of the …

https://www.osc.ny.gov/legal-opinions/opinion-91-10

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… [read complete report - pdf] Audit Objective Determine whether District … properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

East Islip Union Free School District - Financial Condition Management (2020M-24)

… Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over … back, unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management