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Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the central … during the 2014-15 school year. Key Findings The Board did not establish adequate policies and procedures to ensure receipts from all events were deposited, and the …
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)
… are accurately paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… some positive developments for the state’s fiscal recovery from the pandemic, including higher than expected personal … New York, we continue to suffer unimaginable losses. Too many families have lost loved ones, huge numbers of New … DiNapoli’s office says the Executive Budget is unclear on how the state would use billions of dollars in unrestricted …
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
… college savings accounts available to everyone, New York State Comptroller Thomas P. DiNapoli and New York City … to attend college. We're grateful to New York City and to NYC Kids RISE for their efforts to increase college … has done to remove obstacles, like eliminating the CUNY application fee for low-income students, offering the SAT …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … food totaling approximately $1,300 for a private, personal event. Without the superintendent’s involvement, the manager … agreements since the initial audit was completed. … New York State Comptroller Thomas P DiNapoli today announced the …
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
… has not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … for traffic violations so that fines are paid on time and recouped. Monitor DMV reports to ensure drivers' …
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
… determines how special education providers can use public funds to make certain that children get the greatest … Education Department so that they can recover the misspent funds.” Shared staff at Starting Point Services divided their … uncovered waste, fraud and abuse of special education funds, DiNapoli announced an initiative involving a broad …
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
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … implementing the UPK program and are allocated to the DOE annually. In NYC, UPK is offered in public school settings, …
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
… uncovered waste, fraud and abuse of special education funds, DiNapoli announced an initiative involving a broad … The audits have continued to find improper use of public funds for special education and in some cases, outright … the recovery of more than $5 million in misspent public funds. A comprehensive look at past audits is available …
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
… and investing. They become better equipped and informed to make important financial decisions in the future that … Blue Ribbon Commission on Graduation Measures recommended to the Board of Regents that financial literacy should be a graduation requirement. As part of the process to examine New York’s graduation measures, the commission …
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
… (Suffolk County) District officials did not ensure that funds collected from all recreational and educational …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2State Comptroller DiNapoli Releases Municipal and School Audits
… had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s … for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The district lacked a … of New York State General Municipal Law as they relate to conflicts of interest. District officials did not fully …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andYork Central School District – Lead Testing and Reporting (S9-25-19)
… [read complete report - pdf] Audit Objective Did York Central School District (District) officials identify, … and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Southwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… Cycle One: September 6, 2016, to October 31, 2016. Cycle Two: January 1, 2020, to December 31, 2020 (extended to June … or properly exempted by District officials for Cycle Two. This occurred because District officials did not have … Health Electronic Response Data System (HERDS) in Cycle Two, they did not report the results for 37 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11