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Lawrence Union Free School District – Financial Management (2025M-115)
… years, the District’s reported surplus fund balance ranged from approximately 7 to 15 percent of the upcoming year’s … statutory limit, District officials are withholding funds from productive use. The report includes two recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… Assemblymember Clyde Vanel, would raise the Community Bank Deposit Program (CBDP) cap from $20 million to $30 … outdated constraints, while increasing the Community Bank Deposit Program cap ensures more public funds can flow … Carlos P. Naudon, president and CEO of Ponce Bank . “We are also grateful to the Senate and Assembly …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… school districts across New York are protecting students from harassment and discrimination, according to a follow-up … to make sure we are doing everything we can to stop it from happening,” DiNapoli said. “I commend the State … by DiNapoli in October 2017 found that despite guidance from SED, many schools had not implemented some critical …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actImplementation of the Dignity for All Students Act
… widely accessible. Some schools also did not provide DASA training to noninstructional personnel. The Department’s … school compliance with DASA requirements. Work with training partners, such as the Center for School Safety, to enhance DASA training to better meet user needs. Efforts should include …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actFranklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information. As a result, the community and other interested parties could not … financial and administrative information As a result the community and other interested parties could not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Richburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … Did the RichburgWirt Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli Releases School Audits
… for (totaling $27,440) for not participating in the health insurance program. In addition, five retirees received … training. Sullivan West Central School District – Retiree Health Insurance (Sullivan County) District officials did not …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Lawrence Union Free School District – Financial Management (Nassau County) The board and district … been logged into or had not been logged into for over six months, including some that have not been logged into for at … a written IT contingency plan, or provide IT security awareness training to staff. Although the town board paid …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … appropriations by an annual average of $918,000 (12%) from 2020-21 through 2022-23; appropriated fund balance to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lee – Financial Management … establish two capital reserve funds. Spencerport Central School District – Employee Benefits (Monroe County) District … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… local government and school audits were issued. Village of Stamford – Claims Audit (Delaware County) The board did not … receipt and did not follow procurement guidelines. In addition, six claims totaling $637 did not have appropriate … were improperly paid before board audit. Village of Stamford – Pool Capital Project Planning and Monitoring …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsSecurity Delivery Instructions
… via certified mail. No Value, Nontransferable, and/or Restricted Securities Do not deliver securities that have been deemed to have no value, nontransferable, and/or restricted. Upon receiving written authorization, securities …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… highlighted the importance of having broadband internet connections at home, as stay-at-home orders required millions … The disparities also harm communities. Broadband connections are an imperative not only for economic … of life have moved online, reliable high-speed internet connections have grown in importance. Research finds that …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateOpinion 90-59
… the primary public benefit. Under the circumstances in the instant case, it appears that the plowing and sanding would …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 98-16
… -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in … must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Language Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … limited circumstances, they must complete a written waiver form. The objective of our initial audit, issued October 26, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followPark Accessibility for People With Disabilities (Follow-Up)
… in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the Program The … 8.5 million people, including nearly 1 million individuals with a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination for approximately 6 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followPublic Health – 2022 Financial Condition Report
… pandemic have also prevented the State from implementing a portion of Medicaid savings actions enacted in 2020. … and with incomes at or below 200 percent of the federal poverty level. The State expects to expand Essential Plan eligibility to 250 percent of poverty in SFY 2022-23. Spending on the Essential Plan …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-health