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Hear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its Consolidated Fiscal Report … York that provides preschool special education services to children with disabilities from birth through age five. … To determine whether the costs reported by Hear 2 Learn PLLC …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Education Itinerant Teacher Services Rates (2008-S-146) Henry Viscardi School: Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report … Starpoint Central School District – Network Access and Application User Permissions (2022M-101), released in October … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fLivonia Central School District – Conflict of Interest (2024M-89)
… contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) … contracts that were not in compliance with the Districts code of ethics …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Pawling Central School District – Selected Financial Activities (2012M-185)
… Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain control of the facsimile signature at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Port Jefferson Union Free School District – Information Technology (2014M-039)
… District’s overall computer system. District management does not require any verification to determine if a vendor being added to the vendor list is already included in the vendor master file and has … as they occur, relocating assets, updating the inventory list, performing periodic physical inventories and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mEast Ramapo Central School District – Budget Review (B21-5-4)
… 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to … and Relief Supplemental Act; and ARP – American Rescue Plan). We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Extra-Classroom Activity (2015-MR-5)
… , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … training on extra-classroom activity funds to other school districts; however, this training has not been … Rensselaer City School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … October 31, 2013. Background The Argyle Central School District (District) is located in several towns in Washington County. … Argyle Central School District Internal Controls Over Payroll 2014M051 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Comptroller DiNapoli Releases Municipal and School Audits
… IT inventory list included at least 400 active IT devices that were missing either a serial number or tag number. The … and physically located at the district and determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total individuals tested (23 selected employees and all seven elected officials), two employees and all seven elected officials did not complete the annual SHP …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Licensure Premium. Affected Employees Employees in … To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… The purpose of our review was to assess Uniondale Union Free School District’s (District) progress, as of October … our recommendations in the audit report Uniondale Union Free School District – Information Technology, 2023M-61, … The purpose of our review was to assess Uniondale Union Free School Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fNotice of Reserve Funds
To provide increased transparency in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution
https://www.osc.ny.gov/legislation/notice-reserve-fundsOpinion 92-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund … 1987 Opns St Comp No 8771 p 107 still represents the views of this Office in light of the subsequent amendment of 6l of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate … the tools and procedures used to help protect data and IT systems, assign key responsibilities and explain the … include: Breach Notification – New York State Technology Law (State Technology Law) requires municipalities and other …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policySeaford Union Free School District – Capital Assets (2024M-112)
… the audit period to July 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A … were not recorded. Furthermore, we attempted to locate 28 new assets purchased costing $76,082 that were on the … 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Oversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdf