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DiNapoli Report Examines State School Aid Trends
… of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state … funding formula phased in over four years, adjusting aid for differences in both capacity of districts to raise local … million and $428 million per school year. Current funding for Foundation Aid is $15.9 billion, compared to the original …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 88-37
… excepts "(a) passenger vehicle, other than a school bus, having a seating capacity of less than ten persons." In … The purchase of a passenger vehicle , other than a school bus, having a seating capacity of less than ten persons, when …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has … October 1, 2013 Through March 31, 2014 (2013-S-50) For the period October 1, 2013 through March 31, 2014. … Medicaid payments, including $1,335,151 in overpayments for hospital claims for which eMedNY did not properly factor …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsLead Poisoning Prevention Program
… the Department of Health (Department) is responsible for administering the Lead Poisoning Prevention Program … and provide case management and follow-up services for children based on their elevated blood lead levels … out the required case management and follow-up activities for children with elevated BLLs. The Department’s regional …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded … District officials also did not properly report laboratory test results for testing conducted in Cycle Two, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Lawrence Union Free School District – Financial Management (2025M-115)
… educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), … that burden taxpayers, all while ensuring funds are used for genuine needs rather than sitting underutilized. Proper … District officials did not properly manage fund balance. For the 2021-22 through 2023-24 fiscal years, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases Municipal Audits
… communities reviewed: Adequacy of 2021 Budgets – Genesee County Genesee County officials adequately assessed the … 2021 adopted budget. Adequacy of 2021 Budgets – Town of Herkimer (Herkimer County) Town of Herkimer officials adequately …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New York … that investing in financial literacy will pay dividends for our young people later in life. Recently, the state … are important for all students to have by the end of high school?” One of the most frequent responses was, “Financial …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsEldred Central School District – Building Access (S9-26-1)
… the Audit Area Building access controls are essential for enhancing security and enabling school officials to … facilities and maintain a safe and secure environment for students, teachers, staff and visitors. The District … additional secured entry points, which require a badge for entry. Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Accounts Payable Advisory No. 69
… guidance related to required employee information for all New York State Credit Cards, including the Citibank Procurement, … Travel and Non-Employee Travel cards and the WEX Bank Fuel card. Agencies are now required to include the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsJohnson City Central School District – Financial Condition (2015M-204)
… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 … Key Finding The Board did not adopt any formal plans for funding reserves or for the planned use of fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. … Village’s procurement policy did not include procedures for procuring professional services. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Elba Fire Department – Controls Over Financial Activities (2014M-286)
… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mMaximus, Inc.
… Background DOH added $435 million in contract amendments for services outside the scope of the original contract. The … Maximus charged DOH a fringe benefit rate of 86.33 percent for Systems staff operating data centers and 47 percent for all other Operational and Systems staff. This occurred …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incControls Over Selected Expenditures (Follow-Up)
… Victim Assistance Programs (VAPs); and to advocate for the rights and benefits of all innocent crime victims. … survivors by directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct … to ensure that sexual assault survivors are not billed for FRE services. Our initial audit report, issued September …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that … with developmental disabilities. ECLC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Glen Cove– Budget Review (B7-13-16)
… fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Niagara County – County Bridge Maintenance (S9-13-2)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 … of bridges. The DPW’s operating budget was $24.3 million for the 2012 fiscal year. Key Findings The County does not …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333