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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lee – Financial Management … establish two capital reserve funds. Spencerport Central School District – Employee Benefits (Monroe County) District … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Oversight of the Advantage After School Program
… Background New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development opportunities to school-age children and youth during the hours directly after school. Research indicates that children who participate in …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Audits
… carriers operating out of compliance with requirements for school bus drivers with the associated risk that under or … audit. State Education Department (SED): Oversight of School Safety Planning Requirements (Follow-Up) (2020-F-17) … audit determined SED was not sufficiently monitoring school districts’ compliance with the requirements for school …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… response is included in the report. Global Report on School District Lead Testing Audit Series In 2025, DiNapoli released a series of audits examining school districts’ compliance with testing for lead in sources … water outlets auditors identified in select areas of the school districts, 1,867 (29%) outlets were either not sampled …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsNew York State Accounting System User Procedures Manual
… REFUNDS 11100 NYS HIGHER EDUC SERVICES CORP 11260 BATAVIA SCHOOL FOR BLIND 11270 ROME SCHOOL FOR THE DEAF 11280 ARCHIVES PARTNERSHIP TRUST 11340 … SCHOLARSHIPS 70089 YORK COLLEGE LAG-PR 70090 GRADUATE SCHOOL 70091 GRADUATE SCHOOL-ADJUNCT 70092 GRADUATE …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualArea #9 – Wireless Network – Information Technology Governance
… systems can be quite complex, local government and school personnel can implement effective controls with … identifiable information about the local government or school, location, technology, manufacturer and type of data … that may be necessary given the local government’s or school’s unique computing environment and security needs. A …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland … much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … Ramapo Central School District Fund Balance and Employee Compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, … Yates in Orleans County. The District, which operates one school with approximately 640 students, is governed by an … Lyndonville Central School District Financial Condition 2016M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mUtica City School District – Financial Condition (2013M-341)
… 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … working for different functional departments and school buildings. Our tests included regular hours, overtime … South Colonie Central School District Internal Controls Over Timekeeping Procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingShelter Island Union Free School District –Financial Condition (2014M-132)
… 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in … comprises seven elected members. The District operates one school with approximately 230 students and 100 employees. The … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is … has not appointed an internal auditor for the 2012-13 school year. None of the 50 claims we tested, totaling … Gloversville Enlarged City School District Board Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of … by a five-member Board of Trustees, elected by Wyandanch School District voters. The Library’s expenditures for the …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Little Falls – Financial … for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… rights. Groenwegen graduated from the Boston University School of Law and the State University of New York at Albany. … to the Independent Review Commission of New York’s law school deans for review and approval or denial to serve on …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and disbursements
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsComptroller DiNapoli Releases State Audits
… State Education Department (SED): Sunshine Developmental School, Compliance with the Reimbursable Cost Manual (2012-S-64) The Sunshine Developmental School provides special education programs for about 600 … York City Department of Education (DoE), as well as other school districts and counties whose children are served by …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0