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Otselic Valley Central School District – Capital Project (2015M-263)
… and approve all project change orders in accordance with New York State Department of Education requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263East Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Tuckahoe Common School District – Purchasing (2013M-158)
… of Trustees which comprises three elected members, with one appointed as the Chairperson. Actual expenditures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… took advantage of his position to serve himself, said New York State Comptroller Thomas P. DiNapoli . "My thanks to U.S. …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsRensselaer City School District – Medicaid Reimbursements (2024M-42)
Determine whether the Rensselaer City School District District officials claimed Medicaid reimbursements to which the District was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background The Remsenburg-Speonk Union … over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfSpencerport Central School District – Employee Benefits (2025M-65)
… employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee … Some employees are also eligible for periodic payments of unused leave. These payments are an employment benefit … or non-unit benefit agreements authorized by a board of education (board) and can represent significant district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Roslyn Union Free School District – Cash Receipts (2016M-241)
… The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates … 11 and 30 days before being deposited in the District’s bank accounts. Key Recommendations Require that District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
Determine whether the Ogdensburg City School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Poughkeepsie City School District – Information Technology (2019M-166)
… against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its … were not provided with IT security awareness training. The District did not have service level agreements (SLAs) …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Harpursville Central School District – Financial Management (2013M-261)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Opinion 90-37
… to the sale of unneeded village real property. In the Ross case, a school district sought to sell real property at … proposed use of the property. The court in the New City , case, summarized the opinion in Ross as follows: In Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Oneonta City School District – Payroll (2017M-202)
Oneonta City School District Payroll 2017M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Guilderland Central School District – Cash Disbursements (2017M-29)
… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Southwestern Central School District – Claims Processing (2016M-356)
… Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104