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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom

Brookfield Central School District – Financial Condition (2014M-48)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Ellicottville Central School District – Purchasing (2014M-177)

… April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, … elected seven-member Board of Education and operates one school with approximately 615 students. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

BainbridgeGuilford Central School District School Lunch Operations 2015M172

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

Madison Central School District – Procurement of Professional Services (2015M-322)

… 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and … Vernon in Oneida County. The District, which operates one school with approximately 490 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m

Islip Union Free School District – Financial Condition (2013M-213)

… deficits for the 2010-11 and 2011–12 fiscal years. The Assistant Superintendent for Business actively monitors …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213

East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)

… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access

Garrison Union Free School District – Financial Condition (2016M-108)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108

Westhill Central School District – Procurement (2016M-182)

Westhill Central School District Procurement 2016M182

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

Wheelerville Union Free School District – Fund Balance (2016M-9)

… through June 30, 2015. Background The Wheelerville Union Free School District is located in the Town of Caroga in … and use of the capital reserve fund. … Wheelerville Union Free School District Fund Balance 2016M9 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

Licensing and Monitoring of Proprietary Schools

… all non-degree-granting proprietary schools to be licensed by the State, unless they meet certain exemption criteria. … which the Bureau has deemed to be sufficiently constituted by the Occupational Educational Data Survey (OEDS). The OEDS …

https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schools

City of Yonkers – Budget Review (B24-6-6)

… settled. Likely underestimates teacher retirement payments by approximately $478,000 and charter school tuition payments by approximately $206,000. Includes $5.7 million for …

https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6

State Comptroller DiNapoli Releases Municipal & School Audits

… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were planned or enacted …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Announces Municipal Audits

… and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne County) The assessor granted a total of 633 non-New York State School Tax Relief Program property tax exemptions for non-municipal … (Cayuga County) The assessor granted 306 non-NYS School Tax Relief Program exemptions on non-municipal …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-audits

State Agencies Bulletin No. 2091

… in 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the … contribution limit of $33,000 in 2023. Affected Employees CUNY employees electing one of the following deductions are … in ‘ Background’ section above. Contributions resume the first paycheck of the following calendar year. Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda

City of Yonkers - Budget Review (B21-6-7)

… Our review found the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund … budget: Has a budget gap of at least $8.6 million. Relies on $12 million of additional State aid for services and … a reasonable level and discontinue the practice of relying on one-time revenues to finance recurring expenditures. …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

Block Institute School – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Block Institute … certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2016. About the Program Block is a New … costs for its SED preschool cost-based programs. To be eligible for reimbursement, reported costs must comply …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manual

Westchester School for Special Children – Compliance With the Reimbursable Cost Manual

… fiscal years ended June 30, 2011. Background WSSC, located in Yonkers, New York, provides special education services to … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …

https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manual