Search
Fairport Public Library – Financial Management (2014M-354)
… claims audit procedures to ensure that the Board audits and approves all claims for payment before disbursements are made and ensure that a Library official certifies the payroll … plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Mount Morris Central School District – Financial Condition (2014M-328)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount not available in unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Bethpage Union Free School District – Leave Accruals (2015M-100)
… 1, 2013 through November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster … Bethpage Union Free School District Leave Accruals 2015M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Brushton-Moira Central School District – Financial Condition (2015M-340)
… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily … that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
Friendship Central School District Procurement 2016M175
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, … receipts and $205,000 in disbursements during the 2014-15 school year. Key Findings The Board did not establish … Whitney Point Central School District ExtraClassroom Activities 2016M282 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mPort Washington Union Free School District – Payroll (2025M-38)
… a total of $19 million during the audit period. Audit Summary We examined compensation totaling $449,510 that was …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 99-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum … useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period over which the facilities or …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… today said there are some positive developments for the state’s fiscal recovery from the pandemic, including higher than expected personal income tax collections and the prospect of significant aid from the federal government, … P DiNapoli said there are some positive developments for the states fiscal recovery from the pandemic including higher …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli & NYC Make it Easier to Save for College
… City officials announced today. "We're making it easier for all New Yorkers, regardless of income level, to invest in … among financially disadvantaged and culturally diverse families." The request to eliminate the minimum contribution … in helping NYC Kids RISE achieve its important mission." "This is great news for children and families. As the first in …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Oxford – Financial … by the village’s employee handbook. Cuba-Rushford Central School District – Cafeteria Purchases (Allegany County) … were for proper district purposes. Southwestern Central School District – Claims Audit (Chautauqua County) The claims …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… in Manhattan, the Bronx, Brooklyn, Queens and Staten Island. These offices have about 450 vehicles (out of 3,000 … vehicles were repeatedly issued violations for running red lights and speeding through school zones. In many instances, … from them when the agency paid them. Except for Staten Island, the NYC offices generally did not identify employees …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… Thomas P. DiNapoli announced today that an audit of a Brooklyn preschool special education provider found it … Starting Point, and other providers, for the cost of their SEIT programs based on the eligible expenses they report. Providers are not allowed to charge the costs of related services to the SEIT program for reimbursement. …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesOversight and Monitoring of the Universal Pre-Kindergarten Program
… adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ … 2018 to verify information subsequently provided by the DOE. About the Program The UPK program was established … to the DOE annually. In NYC, UPK is offered in public school settings, through programs operated by the DOE, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… providers how it can and can’t spend taxpayer’s money to ensure that special needs children get the greatest … DiNapoli said. “When providers ignore these rules or fail to follow them, they shortchange New York’s most vulnerable children. We have forwarded our findings to the State Education Department for review and to recover …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Commissioner Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial … are required to take a driver’s education course before getting behind the wheel of a vehicle, we have a …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not always accurately calculate separation payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … and missed payments. Of the 41 employees reviewed, 14 separation payments totaling $66,036 were not calculated …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits