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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … historian were excluded from the SHP training. Town of New Hartford – Sexual Harassment Prevention (SHP) Training … the annual SHP training. Additionally, the town excluded new hires at the highway department who started after April’s …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 95-16
… EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among the school districts … assessment roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper … not define the phrase "last preceding assessment roll". It is a general rule of statutory construction that, absent a …
https://www.osc.ny.gov/legal-opinions/opinion-95-16NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… about this important new program." "The NY ABLE program is another great example of how to ‘ThinkDIFFERENTLY' for … County Executive Marcus J. Molinaro. "ThinkDIFFERENTLY" is an initiative spearheaded by County Executive Molinaro … but are not tax-deductible. The annual contribution is capped at $14,000 and the maximum account balance is …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Edgemont Union Free School … the supervisor’s 2023 accounting records, as required by state law. Caledonia Joint Fire District – Board Oversight of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsNew York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college … savings investment tool, is marking 20 years of helping New Yorkers save for higher education, according to New York State Comptroller Thomas P. DiNapoli. He reflected … New Yorks 529 College Savings Program the popular college …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20State Comptroller DiNapoli Releases Municipal & School Audits
… payments were underpaid a total of $157. Lindenhurst Union Free School District – Collections (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit documentation … do not have assurance that all collections at the golf course were properly accounted for and deposited. Officials …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … a reality for many New York residents. Nourish NY supplies surplus agricultural products (e.g., milk, … insecurity. Agricultural products purchased under Nourish NY must be grown, produced, or harvested in the State, and if …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
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)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli 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 audit … groups of students should be prioritized. “Thousands of New York City students rely on a fair and transparent system …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is responsible for authorizing the expenditure of funds for the purchase of goods and services. The Treasurer is responsible for preparing and completing wire transfers, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
audit, school, william floyd, check signing, online banking, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/william-floyd-union-free-school-district-2022-192.pdfOpinion 99-5
… This is in response to your inquiry concerning a proposed contract for library services between a school … Concerning a proposed contract for library services between a school …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… that the technology could be used irresponsibly, according to an audit released today by State Comptroller Thomas P. … AI Governance. “New York state agencies are using AI to monitor prisoners’ phone calls, catch fraudulent driver’s … audit found insufficient central guidance and oversight to check that these systems are reliable and accurate, and no …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksBay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Elwood Union Free School District - Claims Auditing (2019M-31)
… claims audit process. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Huntington Union Free School District – Online Banking (2022M-178)
… all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure … online banking duties or require secondary authorization for online payments and transfers. Employees who performed online …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Oysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217