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State Comptroller DiNapoli Releases Municipal & School Audits
… the ability to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… period for the transactions tested. There is not a high risk that a significant number of students certified for TAP … The accounts included 13 that were opened by a property management consultant hired by the MTA. The two others had been opened …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOpinion 93-20
… and paid to the county treasurer not later than the 15th day of each month following the receipt thereof. In lieu … specified in the board resolution, but not later than the 15th day of each month following receipt. Neither Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not … stolen or misused, potentially resulting in unauthorized building access. BOCES officials did not deactivate 48 badges … accounts. They also created 25 duplicate accounts in the building access system and physical badges for current BOCES …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… purchases. As a result, the district has an increased risk that its assets could be lost, misused or stolen. … employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared … investment options or formally solicit interest rate quotes that may have resulted in higher interest …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… through 2020-21 budgets by a total of $3.7 million (16%) and appropriated fund balance totaling $3.5 million that … was not needed. Officials improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 … by $24.6 million, or approximately 5.2% over a four-year period. The board annually appropriated fund balance …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Wyandanch Union Free School District – Budget Review (B26-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 202627 budget
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Wyandanch Union Free School District - Budget Review (B22-7-1)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wayne Central School District – Property Disposal (2021M-161)
… officials do not have assurance that they received the best value for this property. We noted similar deficiencies … written policy and detailed procedures for the sale and disposal of District property to ensure that the District receives the best possible value for its surplus property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by … educators should know was not included in the District’s training offered to the high school teaching staff. Five of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkBrushton-Moira Central School District – Tuition Billing (2023M-158)
… underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Wyandanch Union Free School District – Budget Review (B25-7-3)
… proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… supported, deposited and used extra-classroom activity (ECA) funds. Key Findings The ECA clubs did not maintain adequate records. Therefore, we … a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in … Board of Regents on an annual basis. In our initial audit report, issued on January 13, 2015, we found that for the … related school districts did not properly and accurately report the schools’ statistics on crime and incidents to the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followCost-Saving Ideas: How to Reduce Energy Costs
… weather stripping. Use programmable thermostats to raise air conditioner settings and lower heating settings. Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, but Health … nurses, respectively. As a result, H+H increased temporary nursing headcount with costs rising as high as $660 million … and continued challenges contributing to a nationwide nursing shortage persist and add pressure on the H+H system …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsState Comptroller DiNapoli Releases Municipal & School Audits
… scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. … exemption. Of the 259 water outlets sampled for testing, 50 water outlets exceeded the lead action level. Auditors …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processRochester City School District – Budget Review (B20-2-5)
… underbudgeted by approximately $1.5 million and salary and substitute costs will have to be closely monitored. The … District officials will need to closely monitor salary and substitute fill levels and the related budget lines and make …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Monthly Transaction Report - April 2024
The New York State Common Retirement Fund invests with external managers to meet its public equity allocation.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/april-2024.pdf