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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Eastchester Union Free School District – User Accounts and Information Technology … prepared by an accounting firm. Oceanside Union Free School District – Monitoring Internet Use (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… to the issues identified in an initial audit. Based on those procedures, auditors found the town has made …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Agencies Bulletin No. 1042
… Description 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 … making excess 403(b) deferrals in 2011, OSC will insert a new effective-dated row using the beginning date of the first … status is Active, Paid Leave or Leave Without Pay. The new effective-dated row will reflect: The employee’s current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1042-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1292
… Purpose To inform agencies of OSC ‘s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1292-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 951
… Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative Description 403 … Employees who currently have any of the following SRA or TDA deductions: 404 Supplemental Retirement Annuity 408 … pay period of 2010 for employees who have an active SRA or TDA deduction and whose status is Active, Paid Leave or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … surplus fund balance levels at more than three times the amount allowed by state law. Auditors also found five …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… complete report – pdf Audit Objective Did DeRuyter Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… to that effect. District officials generally agreed with our findings and their response is included in Appendix … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
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)
… report - pdf] Audit Objective Did Pine Plains Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has …
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)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Schaghticoke – Board Oversight (Rensselaer County) The … did not prepare monthly cash flow forecasts to estimate funds available for investment or monitor investments and did …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOrleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… is $150,000. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionCheektowaga Central School District - Capital Project Management (2022M-90)
… [read complete report – pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Valley Central School District’s (District) Board and District officials effectively managed fund balance and … Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementCassadaga Valley Central School District – Financial Condition (2013M-249)
… The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve … fund for four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory limit of 4 percent of the ensuing year’s operations for the last two fiscal years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as of March 2025, in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Division of Homeland Security and Emergency Services: Awarding and Oversight of Statewide Interoperable Communications Grants (SICG) … and re-evaluated its eligibility criteria after each round of awards was issued to ensure that the SICG program would …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… corruption offenses. Oliver Levy, the district’s former superintendent, and Surendra Kumar, a former security system … began as a teaching assistant in 2008 and was promoted to Superintendent in 2018, aided, abetted, and acted in concert … 55, of Stony Point, and Mr. Kumar, 48, of Yonkers, were arrested in May 2024 by the Westchester County District …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdf