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Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… are appropriate, properly documented and in accordance with the district’s budget and procurement policies. During … non-payroll disbursements. District officials agreed with our findings and recommendations and indicated they … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Commack 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-s9-25-9Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… balance. The Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated … balance The Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage of Churchville – Procurement (2025M-140)
… obtains needed goods and qualified professional services with the most favorable terms and conditions, and in the best … orders, limiting the Board’s ability to ensure compliance with procurement requirements. The report includes five … of goods and services. Village officials agreed with our recommendations and their response is included in …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not properly audit all claims prior to payment. Of 173 claims reviewed totaling $620,325, 96 claims … than having been approved before good or services were acquired, and inadequate supporting documentation. Auditors … 21 claims totaling $3.1 million were not audited prior to payment in accordance with state law. Additionally, the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… funded long term; the sustained financial needs associated with constructing a new fire station and replacing old …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an … New York City Public Schools NYCPS needs to do more to ensure students are matched to high …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases Municipal & School Audits
… $55,100 determined that town officials did not comply with the town’s procurement policy. In addition, 23 claims … claims totaling approximately $7,400 were not supported with sufficient documentation such as detailed receipts, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… payments and health insurance buyouts in accordance with contractual agreements. Of the 46 separation payments … during each year and there were significant deficiencies with the city’s accounting records. Interfund receivables and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… district has an increased risk that its assets could be lost, misused or stolen. Auditors found: the assistant … Academy Charter School – Credit Cards (Erie County) Credit card charges reviewed by auditors were not properly approved … Additionally, the board treasurer did not review credit card charges in a timely manner. …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials also did not provide IT security awareness training to district IT users. Dutchess Board of Cooperative … Onondaga County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training was provided to employees and elected officials. …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Announces State Contract & Payment Actions for January 2014
… help eligible New York students. Approved $17 million for snow removal, road salt and de-icing supplies for New York’s …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014DiNapoli Announces State Contract & Payment Actions for May 2014
… Plus Insurance. State Education Department $294,000 to Core Knowledge Foundation for development of the state Common Core. Local Government Assistance $11.1 million to the …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… January 2019 through December 2024. Auditors conducted site visits to 10 DOHMH public health clinics and other … Staff Certification and Equipment Issues During site visits, auditors found bilingual staff providing …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsOpinion 99-5
… in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract with cooperative library system) EDUCATION LAW, §§255, 256, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… Auditors found that while NYSOFA, DOCCS, and DOT use ITS’ definition of AI, they do not have in-house policies or … It also has an AI Governance Committee and created its own definition of AI, but exempted its facial recognition … has not consulted with ITS on that decision, although ITS’ definition of AI explicitly considers a system using computer …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdf