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Opinion 2000-4
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees, or payment … be provided by a public retirement system", "payments to a fund or insurer to provide income to retirees", or "payments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal … Therapy based on clinical evaluations and pay for their services using rates established by SED. The rates are based … eligible for allocation to the SEIT program; $37,041 in pension expenses that did not comply with the applicable …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B23-6-5)
… tax as well as City and State mortgage tax that may not be achievable. Results in additional debt and interest costs … expenditures when these contracts are settled. Includes a $5.5 million general fund contingency reserve; this amount … amount may exhaust the current amount budgeted, leaving a limited flexibility to cover any other unforeseen or …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance … reviewed on 12 district computers were no longer needed. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … funds, according to a follow-up audit issued today by New York State Comptroller Thomas P. DiNapoli. The report …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … Audit Summary District officials did not properly identify all potable water outlets for sampling or exemption as … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Oversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfDiNapoli Finds Major Problems with Rochester School District Payments
… School District needs to substantially overhaul how it is managing payroll and purchasing of goods and services," … number of mistakes and their potential total dollar value is cause for significant concern. The district has not … the district's policies and ensure that appropriate action is taken to address any violations. District officials …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases School District Audits
… did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund … than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the district …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… 32 percent in District 9 (located in the South Bronx) to 4 percent in District 11 (Northeast Bronx). Auditors also … has adequate internal controls in the areas of revenues, payroll, procurement and procurement card expenditures, asset …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsWhat is the Real Property Tax Cap?
… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capSchool District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … and includes specific guidance and requirements to ensure the claims auditor adequately performs her duties. … quotes, bids and government contract information to ensure that the vendors’ prices are correct. … Sherman …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four … $178.8 million. Key Findings The Board does not have a policy on cash receipts. None of the finance clerks issued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury … the appropriation of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act school … flow statements and present them to the Board. … Randolph Academy Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Otselic Valley Central School District – Procurement (2022M-58)
… Valley Central School District (District) officials used a competitive process to procure goods and services not … a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … goods and services to State contracts and contracts bid by other governments. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-new