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State Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-audits

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent overpayments of … and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted … service providers and ensure agreements are monitored for compliance. School officials disagreed with some of our …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Compliance With School Safety Planning Requirements (Follow-Up)

…  (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act … a safer and more effective learning environment within State schools. Further, the Education Law requires schools … after the issuance of this report to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES … up-to-date quarterly budget status reports and balance sheets in a timely manner. Tuckahoe Union Free School …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0

DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown

Local sales tax collections dropped 244 percent in April compared to April 2019 leaving many of New Yorks local governments grappling with shortfalls

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdown

These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual

… Early Intervention program and received monetary grants from public sources. During the 2016-17 school year, TOTS …

https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manual

DiNapoli: Trouble Ahead for Local Governments and Schools

… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Clinton County) The town lacks effective procedures to ensure water and sewer charges are accurately billed, … on the annual operating budget. The sewer fund did not have sufficient cash to pay $296,000 of new debt service …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1

CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program

… CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all recoveries owed to the Department of Civil Service (Civil Service). The audit covered the … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, …

https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-program

Riverhead Central School District – Financial Operations (2025M-64)

… (Assistant Superintendent) oversees the operations of the Business Office, which includes overseeing accounting and reporting. The Treasurer, as the custodian of District funds, is responsible for signing checks, making … in a timely manner. Financial reports submitted in six of the 22 months to the Board were between 60 and 107 days …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope included … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and … does not directly monitor UPK providers for health and safety. Instead, the Department relies on the school district …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

College of Mount Saint Vincent – Tuition Assistance Program

… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards.   Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program

Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)

… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the period … 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of … students at the School or the State Education Department’s Charter School Tuition rate. During the audit period, two …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348

Oversight of Career and Technical Education Programs in New York State Schools

… high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of … highdemand highgrowth and highsalary job marketneeds and what the Department school districts and Boards of …

https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schools

New Roots Charter School - Lunch Operations (2019M-73)

… Determine whether School officials provided school meals in a cost effective manner. Key Findings Over the last two … average-daily-participation (ADP) and participating in available State or federal programs. Ensure the School is … Determine whether School officials provided school meals in a cost effective manner …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73

Enterprise Charter School - Procurement (2019M-06)

… or publicly advertise for capital improvement projects. Verify that the School received the awarded New York State … and publically advertise to meet procurement needs. Verify that the correct pricing is obtained when procuring …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… reference guide to familiarize yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each of the four types of audit functions are separate … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resources

State Comptroller DiNapoli Releases Municipal & School Audits

… $30,975) for students for achieving certain grades on state exams but the cards were given to 19 teachers and support staff based on student grades. In addition, the operations manager’s … 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly conduct and …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities

… “While it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, … comprehensive multiyear financial plans are crucial to overcoming both current and future fiscal challenges.”  … level of fiscal stress as of their 2014 fiscal year end date.  Last year, DiNapoli’s legislative proposal to help …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communities