Search
State Comptroller DiNapoli Releases School Audits
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … The district also borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs, and paid claims …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsManagement of Indoor Air Quality for Individuals With Asthma
… asthma. The COVID-19 pandemic has had significant impacts on those living with chronic diseases such as asthma. … evaluate impacts in reducing the levels of asthma in the State. The Department has not conducted an overall evaluation … assess the impact of the HNP on the asthma burden in the State. Develop an evaluation to determine the overall …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaEnterprise Charter School – Enrollment and Billing (2014M-378)
… 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378State Comptroller DiNapoli Releases School Audits
… office completed audits of the Frankfort-Schuyler Central School District , Hammondsport Central School District , Putnam Northern Westchester Board of … Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … of the activity fund. Investigate all unaccounted-for high school ECA funds and take appropriate action to recover any money determined to be due to the high school ECA clubs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followState Comptroller DiNapoli Releases School Audits
… at greater risk for unauthorized access, misuse or loss. In addition to finding sensitive information technology (IT) … and calculated correctly. District officials made errors in 76% of district employees’ accrued leave calculations. The … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education services and programs … To determine if the New York City Department of Education DOE arranged for eligible students to be placed in special education …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… In many local governments and school districts, employees … ten school districts who collectively paid $239,000 in health insurance benefits for deceased or ineligible … required, you should already have a communication process in place through insurance billing statements, withholding …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesDiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … System has designated 40 municipalities across the state as fiscally stressed . This includes 10 counties, 10 … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… includes only municipalities with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities … a total of 1,043 communities. Of the municipalities with a Dec. 31, 2017 fiscal year end, the counties of Nassau, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases Municipal Audits
… increased the burden placed on taxpayers and resulted in the district’s reserve funds, in total, increasing by approximately $1.5 million (84%) over … actions and were not made available for public review in a timely manner. Town of Saugerties – Claims Auditing …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsChild Care and Development Block Grant – Federal Funding and New York
… The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the … CCDBG funds are one component of the Child Care Block Grant (CCBG) that the State provides to the City. CCBG is a … The Child Care and Development Block Grant CCDBG Assistance Listing Number 93575 is the primary …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) … to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater meals and … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Releases Economic Profile of New York's North Country Region
… and three school districts (Clifton-Fine, Indian River and Salmon River) in the region as being in some level of fiscal …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionState Comptroller DiNapoli Releases School District Audits
… paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield … be levied than are needed to fund operations. From 2017-18 through 2020-21, the board underestimated general fund … the district’s reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of 4%. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsWindsor Central School District – Cafeteria Operations (2016M-130)
… Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools … funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130