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Cincinnatus Central School District – Procurement (2021M-111)
… funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Mineola Union Free School District – Financial Condition Management (2021M-44)
… the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively … were levied than were needed to fund operations. A pattern of over budgeting developed because the Board did not adjust … overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the … conflict of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of the Morris Central School District in Otsego County, … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialLancaster Central School District – Financial Management (2022M-37)
… Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and … raised in the District’s response. 1 Lancaster Central School District – Financial Condition (2016M-101) … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Opinion 99-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance … equated to the period of probable usefulness prescribed in Local Finance Law, §11.00(a) for obligations issued for … to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… and the Legislature to avoid short-sighted choices when adopting the new budget, to maintain transparency and … the first case of COVID-19 was confirmed in New York, we continue to suffer unimaginable losses. Too many families … as temporary or non-recurring, including temporary tax increases, with more than half of that coming from federal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli & NYC Make it Easier to Save for College
… 529 College Savings Program's Direct Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college savings accounts available to everyone, … to attend college. We're grateful to New York City and to NYC Kids RISE for their efforts to increase college …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… the State Education Department (SED) for $2.6 million in expenses that were not allowed. “The State Education … required. The audit initially examined the $16.4 million in reimbursable costs the school reported to SED for the … years. The audit recommended SED disallow $2,585,454 in expenses the school reported to the state for …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … through offices in Manhattan, the Bronx, Brooklyn, Queens and Staten Island. These offices have about 450 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring … suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State … 30, 2013, Milestone reported approximately $3.8 million in reimbursable costs for its SED programs. DiNapoli’s audit … 2010-11 and 2011-12. DiNapoli’s audit identified $801,859 in reported costs that were not eligible for reimbursement. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… could impact their long-term financial success and quality of life. There is no question that investing in financial … Commission on Graduation Measures recommended to the Board of Regents that financial literacy should be a graduation requirement. As part of the process to examine New York’s graduation measures, the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsState Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … always ensure district employees’ separation payments and health insurance buyouts were accurate. Officials also did …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… [read complete report – pdf] Audit Objective Did Moravia Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … purchasing did not advertise in the district’s official newspaper, as required by law, for nine CIP contracts …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… 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/ravena-coeymans-selkirk-central-school-district-lead-testing-andYork Central School District – Lead Testing and Reporting (S9-25-19)
… [read complete report - pdf] Audit Objective Did York Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… [read complete report – pdf] Audit Objective Did Glen Cove City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17