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DiNapoli Finds Schools Falling Short on Emergency Planning
… situations like shootings, according to an audit of safety planning at 19 schools released today by New York State … Auditors found none of the schools met the minimum planning or training requirements of the State Education Department (SED), which oversees safety planning for schools. Alarmingly, two schools did not have …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… The school district superintendent reported the theft after Smoulder resigned. The Comptroller’s forensic analysis …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolSaranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfOpinion 98-10
… -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL COOPERATION -- Streets and Highways (town repair and maintenance of village … to a contract with the village. This is in reply to your letter concerning a contract between a town and a …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andState Contract and Payment Actions in December
… State University of New York $14.6 million with Dialysis Clinic Inc. for management of dialysis clinics, and acute and … for construction of a new UNITI Cultural Center at Stony Brook University. $2.4 million with Siemens Industry Inc. for … call center operations. Division of Homeland Security and Emergency Services $30 million for purchases to support the …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberCredit Cards – Travel and Conference Expense Management
… the local government or school district to pay for certain travel and conference expenses. This can be accomplished by allowing employees who travel frequently to have a local government or school … employees to sign out a credit card when they need to travel, or by allowing the business or treasurer’s office to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOpinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … or permits monies for any given purpose to be raised from taxes levied only in the unincorporated area of the town (see, e.g., 1994 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Glen - Water and Sewer Operations (2023M-167)
… the Town of Glen (Town) officials properly managed water and sewer fund financial operations. Key Findings Town officials did not properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… disaster recovery plan. The Treasurer has administrative rights in the financial software that allow access to all … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Investing in New York
… $2.64 billion committed to the program (as of March 31, 2025) $1.9 billion invested in 600 New York State companies … for senior citizens and people with special needs. As of December 2023, the Fund has: Invested more than $1.7 billion …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education … Additionally, the District monitored bandwidth usage and provided a system for users to submit Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
greene; school district; leave
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greene-central-school-district-2022-158.pdfChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13