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Inlet Common School District – Claims Auditing (2015M-285)
… 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school with approximately 20 students, is governed by an … Inlet Common School District Claims Auditing 2015M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Menands Union Free School District – Payroll (2015M-268)
… through August 31, 2015. Background The Menands Union Free School District is located in the Village of Menands in … an elected five-member Board of Education and operates one school with approximately 250 students. The District’s budget … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Dunham Public Library – Claims Processing (2015M-15)
… received its charter from the New York State Board of Regents in 1937. The Library is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Panama Central School District – Financial Management (2016M-271)
… School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsChenango Valley Central School District – Capital Project Management (2016M-58)
… December 17, 2015. Background The Chenango Valley Central School District is located in the Towns of Chenango, … involved constructing, renovating and improving all three school buildings and the bus garage. Key Recommendation There … Chenango Valley Central School District Capital Project Management 2016M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and the City School District of Albany. It is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mOpinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (pre-payment of certain … Whether the issuance of bonds by a noncity school district is subject to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-48
… You ask whether the school district, based solely on the allegations of these residents, may find the bus company not … Whether the school district based solely on the allegations of these residents may find the bus company not …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Cato – Water Financial … needs were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua County) Employee … supported with evidence of approval. Deer Park Union Free School District – Fuel and Vehicle Inventory (Suffolk County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… report – pdf] Audit Objective Did Commack Union Free School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… 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/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Eldred Central School District – Building Access (S9-26-1)
… can better safeguard their facilities and maintain a safe and secure environment for students, teachers, staff and … two active badges assigned without a business need to a Board of Education (Board) member and a retired bus driver. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Individuals with Disabilities Education Act – Federal Funding and New York
… supported with IDEA funds. Allowable IDEA expenses include school aide or paraprofessional services, school psychologists, other related services as required by a student’s IEP, professional development for school staff and parental education. Funds may not be used to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actFacility Planning Bureau Project Review (Follow-Up)
… The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York … storage buildings/sheds, press boxes, and concession stands. The Department ensures all planned projects comply …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCity of Yonkers – Budget Review (B17-6-10)
… shortfall in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, … Review the revenue estimates for charter school payments, mortgage tax, income tax surcharge, parking violations and …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… the initial scoring for all local governments and school districts in New York. “Since implementing the system … the fiscal condition of nearly 2,300 municipalities and school districts across the state,” said DiNapoli. “This … 16 counties, 18 towns, five cities, 16 villages and 87 school districts. The system uses a 100 point scale to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesChurchill School and Center – Compliance With the Reimbursable Cost Manual
… Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, schools such as Churchill …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual