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Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfBriarcliff Manor Union Free School District - Procurement (2020M-173)
Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/briarcliff-manor-2020-173.pdfLawrence Union Free School District – Financial Management (2025M-115)
Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/lawrence-union-free-school-district-2025-115.pdfOpinion 99-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (by school district … of the cooperative library system. The amount stated in the contract and approved as an appropriation for library … p 387, superseded to the extent inconsistent. This is in response to your inquiry concerning a proposed contract …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … tuition NRT rates for special education students in accordance with regulations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology … P. DiNapoli. The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the Office for the Aging … and oversight of agencies use of Artificial Intelligence AI is inadequate and creates a risk that the technology could …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… The Executive Budget for State Fiscal Year (SFY) 2021-22 relies on a range of actions … as well as eliminate a looming gap — spending cuts, new revenues, use of fund balances and increased … federal aid, according to an initial analysis by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s analysis …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… responded: McDonalds , Visa , General Electric , Dow Chemical , Coca-Cola and Omega (Swatch) . Letters sent to … sponsors’ brands and reputations and negatively impacting company value. As shareholders we cannot sit idly by and let …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period … To determine if the Department of State is fully implementing the enforcement and collection …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance. As a result, they were not transparent with taxpayers, and the district levied more taxes than … cover expenditures for five years. Bayport-Bluepoint Union Free School District – Nonstudent Network User Accounts …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Economic Report on Greater Flushing Area
… in Queens (32.4%) or NYC (28.1%). Jobs grew, but wages only rose 46% since 2010 — a lower rate than Queens (79.1%) … in New York City and our residents contribute greatly not only to our local economy, but to the City’s economy … placed a heavy burden on our community. We suffered not only from the direct health impacts of the COVID-19 pandemic, …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaState Comptroller DiNapoli Releases School District Audits
… to ensure all overtime hours were preapproved, incurred only when necessary and adequately recorded. District …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsNew York's 529 College Savings Program Turns 20
… fees dropped to 0.13 percent, meaning participants now pay only $1.30 in program fees each year for every $1,000 …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded … District officials also did not properly report laboratory test results for testing conducted in Cycle Two, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Fire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfDepew Union Free School District – Investment Program (2023M-77)
audit, depew, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/depew-union-free-school-district-2023-77.pdfUniondale Union Free School District – Information Technology (2023M-61)
audit, uniondale, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/uniondale-union-free-school-district-2023-61.pdfMontauk Union Free School District – Information Technology (2022M-137)
audit, school, montauk, information technology
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/montauk-union-free-school-district-2022-137.pdf