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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 … to performing conflicting duties. The District’s property sale and disposal policy does not contain any specific …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

East Hampton Housing Authority – Board Oversight (2017M-33)

… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

Andes Central School District – Financial Management (2013M-250)

… 1, 2011 to August 6, 2013. Background The Andes Central School District (District) is located in Delaware County. The … Andes Central School District Financial Management 2013M250 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

Comptroller DiNapoli Releases State Audits

… Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0

DiNapoli Releases Municipal Audits

… were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time and it does not take periodic physical inventories for …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits

New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… pressures. “With over $8 billion in reserves and other funds in its health trust, the city has made progress in … a reserve policy that systematizes how it builds up funds for a rainy day. Report Review of the Financial Plan of …

https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-finances

Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual

… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background …

https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manual

All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual

… $1.3 million in reimbursable expenses. All Services' CFR for the fiscal year ended June 30, 2011 had not been … - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education Department: IncludED Educational …

https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manual

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation

Wyandanch Union Free School District - Budget Review (B19-7-1)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … by $3.4 million (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), … deficit of $3.97 million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1

Health Sciences Charter School – Procurement (2013M-211)

… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, … services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211

Hyde Park Central School District – Financial Management Practices (2012M-172)

… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive … reports to the Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m

Homer Central School District – Financial Condition (2013M-306)

… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306

Hancock Central School District – Financial Condition (2013M-187)

Hancock Central School District Financial Condition 2013M187

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187

Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School … maximum of 4 percent of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capital

Opinion 2000-1

… pay police officers' legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, … 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a …

https://www.osc.ny.gov/legal-opinions/opinion-2000-1