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Afton Central School District – Fund Balance Management (2023M-18)
… costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine … a cost-effective manner and ensure that claims are audited for accuracy and completeness. Background The District is … Board of Education (Board) that is responsible for the District’s educational and financial affairs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOpinion 91-64
… Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean …
https://www.osc.ny.gov/legal-opinions/opinion-91-64State Agencies Bulletin No. 2431
… Background: Per the Memorandum of Agreement dated 03/05/2026 between The State of New York and the Public Employees … A, P or L* and a Comp Rate Code of ANN effective the first date of the academic year may be eligible for an annual … Amount Novice Range $500.00 Survival Range $1,000.00 Intermediate Range $1,500.00 Advanced Range $2,000.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2431-new-brailleamerican-sign-language-proficiency-stipends-eligibleState Agencies Bulletin No. 2431.1
… Background: Per the Memorandum of Agreement dated 03/05/2026 between The State of New York and the Public Employees … A, P or L* and a Comp Rate Code of ANN effective the first date of the academic year may be eligible for an annual … Amount Novice Range $500.00 Survival Range $1,000.00 Intermediate Range $1,500.00 Advanced Range $2,000.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24311-new-brailleamerican-sign-language-proficiency-stipends-eligibleJoin Our Team as a Local Government Auditor
… chief fiscal officer by providing oversight and support for local governments and schools. LGSA auditors play a … and fire districts to identify fraud and opportunities for operational and program improvements. Proactively monitor … competitive salaries and benefits, and opportunities for advancement, continuing education and professional …
https://www.osc.ny.gov/jobs/lgsaNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… and frequency with New York State’s Child/Teen Health Plan. A multidisciplinary team of medical professionals is … prescribe and dispense medications, which are procured from an independent pharmacy or the sponsoring organization. … medication transactions (e.g., medications received from or returned to the parent/guardian or student), nor do …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andTuition Assistance Program – Wagner College
… Purpose To determine whether Wagner College officials complied with the Education Law and … are responsible for certifying student eligibility. Wagner College (Wagner) is a four-year private college located on Staten … To determine whether Wagner College officials complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Comptroller DiNapoli Releases Municipal & School Audits
… and ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded … of the 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal. Furthermore, 11 …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1215
… Deduction Code Narrative Description 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax … Deduction Code Narrative Description 404 Supplemental Ret Annuity Prog 408 SUNY TDA Fidelity 415 SUNY Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … outlets exceeding the lead action level from the initial test results, they did not notify them within the required … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
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)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … required. Further, while District officials reported all test results through DOH’s Health Electronic Response Data … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Syracuse City School District – Information Technology (2025M-129)
… (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology … Audit Area School district officials must manage network user accounts and create IT contingency plans to help protect … requirements, and maintain public trust. Unmanaged network user accounts are potential entry points for attackers and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4State Comptroller DiNapoli Releases Municipal & School Audits
… a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also did not formally solicit … officials did not ensure non-payroll disbursements were for appropriate town purposes. The board did not segregate …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be … which is seven years beyond its usable life, accounted for approximately $66,000, or 70%, of these total repair … any highway equipment capital reserve funds to save funds for asset replacement. Middle Country Central School District …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits