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East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOpinion 2009-1
… treasurer ( see 1983 Ops St Comp No. 83-129, at 163; cf . Public Officers Law § 3 [1]; Town Law § 175 [3]; compare … any person from being employed as a teacher by a school district if he or she is related by blood or marriage … 2 Further, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… other things, the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. required to … or their surviving spouses and dependents. An audit of 20 school districts revealed ten school districts who …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Comptroller DiNapoli Releases School Audits
… had administrative permissions to bank accounts. Discovery Charter School – Network and Financial Software …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29 ). About the Program Career …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followCompliance With Special Education Regulations for the Provision of Services
… IEPs in a timely manner. State Regulations do not define how long this should take. A report issued in August 2019 by New York … action(s). Develop guidelines for the length of time it should take for students to start receiving recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDiNapoli Announces Latest Fiscal Stress Scores
… for those localities experiencing financial hardship, it can be difficult to overcome challenges that have been years … their scores and using this system to determine how they can budget prudently and develop realistic long-term …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli's Fiscal Stress Monitoring System has designated 25 municipalities across the state as …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases Economic Profile of New York's North Country Region
… the six counties making up the North Country region – Clinton, Essex, Franklin, Jefferson, Lewis and St. Lawrence. … example, the estimated median property tax bill in Clinton County was $3,858 in 2015 — less than half of the estimated … region. To read the report, go to: http://www.osc.state.ny.us/localgov/pubs/economicprofile/north-country.pdf For …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionDiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … of improper transactions taking place without detection or reimbursement drastically increases and could potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by UCPA of Cayuga … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualFSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
FSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-snapshot-jan.pdfWindsor Central School District – Cafeteria Operations (2016M-130)
… Broome County. The District, which operates four schools with approximately 1,800 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130State Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or maintain a complete … understood by all parties resulting in cybersecurity gaps. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. Information on this page can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-information