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Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… We reviewed payments totaling $270,000 that were paid to 14 employees and found District officials accurately … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these errors are beyond the scope …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Introduction – Information Technology Contingency Planning
… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and effectively as possible …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionGloversville Public Library – Claims Processing (2014M-81)
… controls over claims processing for the period July 1, 2012 through December 31, 2013. Background The Gloversville …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Chester Union Free School District – Information Technology (2021M-107)
… network user accounts when there was no longer a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Longwood Public Library – Bank Account Management (2015M-309)
… a provisional charter from the New York State Board of Regents in 1953 and serves the Longwood Central School …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Key Recommendations Enforce the use of the biometric system and overtime forms. Enforce the use of overtime forms. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsState Comptroller DiNapoli Releases School Audits
… Up (Steuben County) The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on … Follow Up (Monroe County) The follow-up review was limited to interviews with district personnel and inspection of …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Facility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three … projects, exclusive of New York City. The Code applies to every facility owned or operated by school districts or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCity of Yonkers – Budget Review (B17-6-10)
… and underestimated the appropriations for Social Security tax and charter school tuition payments. The City continues … in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Individuals with Disabilities Education Act – Federal Funding and New York
… budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … 1,165 244 $17,046,033 Queens 1,745 315 $25,535,398 Staten Island 1,293 72 $18,910,802 Citywide Total 8,462 1,375 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… [read complete report – pdf] Audit Objective Did Sullivan West Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Opinion 90-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Lowest Responsible Bidder … to reject any or all bids "if, in his opinion, the best interests of the district will be promoted thereby". … principles which relate to determining responsibility under General Municipal Law, §103 (1986 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Municipal & School Audits
… Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing adjustments were … capital water needs were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua … employees’ pay and paid five employees a total of $4,792 for retroactive raises that were not authorized by the board …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Harrisville Central School District – Claims Audit (2016M-215)
… of our audit was to evaluate internal controls over the District’s claims auditing function for the period July 1, … October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215St. Regis Falls Central School District – Fund Balance (2016M-141)
… District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved … ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedRocky Point Union Free School District – Overtime (2021M-80)
… and controlled overtime to ensure the District was not incurring unnecessary costs. Key Findings District officials did not adequately authorize, monitor or control overtime. As a … budget to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80