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Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)

… on the receipt and use of FFI tax proceeds for the 2023 or 2024 fiscal years. Lastly, the Treasurer did not maintain …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98

Bedford Central School District – Medicaid Reimbursement (2025M-43)

… providers to log session notes. Using the District’s IEP software subscription. The report includes four … posted on the District’s website for public review. 1 The IEP is the cornerstone of the special education process for … a disability. Each student with a disability must have an IEP in effect by the beginning of each school year. An IEP …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43

Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)

… improper or unsupported payments could have been made and may not have been detected and corrected. We reviewed 15 wire … properly reviewed and approved them. We also reviewed 50 non-payroll disbursements, including 137 invoices, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45

Moravia Central School District – Lead Testing and Reporting (S9-25-2)

… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 98 of the 303 (32 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2

Germantown Central School District – Lead Testing and Reporting (S9-25-3)

… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3

Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-and

Commack Union Free School District – Lead Testing and Reporting (S9-25-9)

… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 20 water outlets …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9

York Central School District – Lead Testing and Reporting (S9-25-19)

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19

Glen Cove City School District – Lead Testing and Reporting (S9-25-17)

… City School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 149 of the 313 (48 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17

Southwestern Central School District – Claims Audit (2025M-34)

… instead of a specific individual. The report includes six recommendations that, if implemented, will improve the …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34

Harpursville Central School District – Lead Testing and Reporting (S9-25-11)

… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11

Shoreham-Wading River Central School District – Capital Assets (2025M-23)

… of $181,700,280. Audit Summary District officials did not properly record and account for all of the District’s … list. The District’s Board of Education (Board) did not designate a property control manager. Therefore, the District did not have a specific person who was responsible for tracking …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23

Lawrence Union Free School District – Financial Management (2025M-115)

… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund balance 1 limit, and avoid …

https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115

Town of Horseheads – Information Technology (2025M-109)

… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … personnel on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a …

https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109

Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)

… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …

https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025m

Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1

Avoca Central School District – Procurement (2025M-29)

… from 608 vendors, totaling $1.2 million, which were not subject to the competitive bidding requirements and … services. Audit Summary District officials did not always procure goods and services in accordance with the … with the District’s procurement policies and procedures. When officials do not solicit competition during the …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29

State Comptroller DiNapoli Releases Municipal and School Audits

… million of the general fund’s excess fund balance at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 million, the surplus …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

DiNapoli Releases Climate Action Plan

… the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s …

https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-plan

DiNapoli Announces Reduction in Employer Contribution Rates for Retirement System

… both of its systems – the Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS). The … The estimated average employer contribution rate for ERS will be lowered from 16.2% to 11.6% of payroll. The … There are more than 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-system

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