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Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… District (District) officials adequately managed network user accounts. Key Findings District officials: Did not adequately manage network user accounts. We identified 66 unneeded user accounts including 52 generic accounts and 14 former … District District officials adequately managed network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mChenango Forks Central School District – Nonresident Tuition (2020M-69)
… did not adopt a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine … exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Andes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Brighter Choice Charter School for Boys - Payroll (2018M-139)
… were authorized, accurately paid and supported by time records. We found that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Urban Choice Charter School - Information Technology (2019M-240)
… Key Findings A former employee’s user account was used to process 510 financial transactions after her resignation. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Immediately disable user …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time … in a statute is preceded by specific phrases which are all of the same nature, the general term must be limited to … precede the term "sums" in section 37.00(a)(3) and all connote to varying degrees an involuntary payment made to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time … as otherwise expressly provided by act of the Legislature, all contracts for public work involving an expenditure in excess of $7,000 and all purchase contracts involving an expenditure in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Municipal & School Audits
… $1,858 were not supported with evidence of approval. Deer Park Union Free School District – Fuel and Vehicle Inventory …
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)
… complete report – pdf] Audit Objective Did Commack Union Free School District (District) officials identify, report …
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)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
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)
… a user through devices such as key fobs, keycards, badges, or similar technologies, helping to ensure only authorized … 1 Each of the District’s three school buildings has a single public point of entry. Employees and staff may also … badges in the system: 41 District employees had two or more active badges, including four employees who were …
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
… The Individuals with Disabilities Education Act (IDEA), which … guarantees a free and appropriate public education in the least restrictive environment possible to children with … Funds may not be used to provide services to which all students, regardless of disability, are already entitled; …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCity of Yonkers – Budget Review (B17-6-10)
… 2017-18 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million … the deficit obligations are outstanding. Key Findings The Yonkers Public School District’s budget request is $589.4 … City of Yonkers Budget Review B17610 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … – Financial Condition Audit Follow Up (Steuben County) The follow-up review was limited to interviews with district … fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. … DiNapolis office has completed the initial scoring for all local governments and school districts in New York …
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
… Purpose To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal … the three fiscal years ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualSecurity Over Critical Information Systems
… Purpose To determine whether the security controls over critical State Education … information systems were sufficient to minimize the various risks associated with unauthorized access to … systems and their associated data. Our audit scope covers the period September 29, 2016 through March 30, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsNorth Greenbush Common School District – Budgeting (2016M-112)
North Greenbush Common School District Budgeting 2016M112
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112