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Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… could not complete the approval and price verification steps of the claims audit process. This weakness in the … implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Opinion 99-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… and how AI was used at four state agencies: the Office for the Aging (NYSOFA), the Department of Corrections and … catch fraudulent driver’s license applications, assist older adults, and support government services,” DiNapoli said. “Our …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit, school district, East Williston
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-williston-union-free-school-district-2022-171.pdfBay Shore Union Free School District - Procurement (2018M-212)
… [read complete report - pdf] Audit Objective Determine if District officials approved purchases before items were ordered and if competition was sought for goods and services not subject … Determine if officials approved purchases before items were ordered and …
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)
… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, … Determine whether systems were in place to ensure that claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Oysterponds Union Free School District - Financial Management (2019M-217)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … Board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. Accurately record revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationGreenport Union Free School District - Bank Reconciliations (2019M-161)
… balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Huntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178DiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City is on solid financial footing with new labor …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingOpinion 93-21
… Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, lv den 69 …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 94-6
… 83-13, p 14; see also Rysaka v Board of Education of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Greenville Central School District – Network User Accounts (Greene County) … and former student and employee accounts. Lansing Central School District – Procurement (Tompkins County) District …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were not recorded in a timely manner. In addition, no one independently reviewed and approved entries. Bank … North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that online … period to determine whether salary and wage increases from one paycheck date to the next paycheck date for 76 employees …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School and Local Government Audits
… have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities Audit Follow-Up (Steuben County) The … highway equipment and vehicles reviewed, seven required repairs during the audit period totaling approximately …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed … expenditures during a three-year period, resulting in an accumulation of excess fund balance. For fiscal years … the school board appropriated a total of $60.8 million in fund balance to finance operations. The district, however, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not invest in accordance with statutory requirements. As a result, district … but did not ensure the district’s investments complied with the policy’s list of eligible investments. In addition, … for the village’s accounting software that she paid for with her personal credit card. The village should not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Profile of New York's Small Business Owners
… – 17.6% in New York and 11.3% in the U.S. Hispanic and Black business owners are significantly underrepresented … population (19.5%). Rates were significantly lower for Black business ownership: 3.4% of owners compared to 14.2% of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-owners