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Prattsburgh Central School District – Financial Management (2020M-108)
… if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the … if the Board of Education Board and Prattsburgh Central School District District officials adequately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108New York Mills Union Free School District – Financial Management (2016M-107)
… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … excessive or unnecessary fund balance, the Board and District officials have withheld significant funds from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through … entity created to provide shared educational programs and services to 25 component school districts. BOCES is … describe their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mAlexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence … one school with approximately 575 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the …
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)
… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget transfer …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg …
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)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through … The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Port Washington Union Free School District – Payroll (2025M-38)
… Therefore, district officials should establish procedures to ensure that employees are accurately paid the salaries and … We examined compensation totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, … contain recommendations. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… DiNapoli today said there are some positive developments for the state’s fiscal recovery from the pandemic, including … government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, as amended by the … DOB plans to use this to prepay debt service payments for budget gap relief in subsequent years. After that, budget …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerOpinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli & NYC Make it Easier to Save for College
… to attend college. We're grateful to New York City and to NYC Kids RISE for their efforts to increase college … Office of the State Comptroller by the Mayor's Office and NYC Kids RISE. "The elimination of the minimum contribution … the Mayor's Office of Media and Entertainment and chair of NYC Kids RISE . "The NYC Kids RISE Save for College Program …
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 … lead levels were still in service without a follow-up test showing they were now below the lead action level or …
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
… not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … about 450 vehicles (out of 3,000 statewide), with one or two vehicles assigned to each residence depending on how many …
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
… again we’ve found another school that failed to spend the money properly and shortchanged special needs children. We’ve … school’s reimbursements of over-time costs to recoup the money. Finally, the audit recommended the school take steps … throughout the state. The audits have continued to find improper use of public funds for special education and …
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 … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
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
… special education preschool program providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State Education Department instructs special education … the state even though the employees were also working for other service programs; $32,142 in checks that Milestone …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-provider