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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Ticonderoga – Capital … agreed to the board-approved abstract. Brocton Central School District – Financial Management (Chautauqua County) … and interest charges, totaling $1,157. Brocton Central School District – Claims Audit (Chatauqua County) Auditors …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2043
… a new prior year NYSTRS arrears deduction code, reporting for the new code and provide instructions to enter employee … code. Currently, NYSTRS bills agencies via monthly bill for prior year service credit due. This new, bi-weekly report … of prior year arrears deductions will facilitate a means for NYSTRS to reconcile the prior year arrears deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… funding is received by New York State through grants for a range of purposes, including health care, … result in changes in particular funding streams, funding for Medicaid dwarfs all other major grants and revenues. … $50 billion in Medicaid grants providing reimbursement for New Yorkers’ health care. Additional health funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsMajor 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.xlsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that closes before …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review … 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network … June 2025 in implementing our recommendations in the audit report Hunter Tannersville Central School District Network …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fFillmore Central School District – Reserve Funds (2016M-386)
… September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, … Pike in Wyoming County. The District, which operates one school with approximately 675 students, is governed by an … Fillmore Central School District Reserve Funds 2016M386 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster … routes. Reduce the number of bus routes to better utilize school bus capacity. … Pine Bush Central School District Budgeting Practices and Transportation Cost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… accounted for, were substituted by the open swim program coordinator with personal checks and were not all remitted to … that they did not need to fulfill their day-to-day job responsibilities. Although the District’s technology … cash receipts with personal checks. Evaluate employee job descriptions and assign user access rights to match the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Municipal & School Audits
… Cattaraugus County – Sexual Harassment Prevention (SHP) Training SHP training was provided to employees and elected officials. … Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… New York State Comptroller Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that … of essential health services to thousands of New York City school students at no cost to their families … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… U.S. Attorney Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before … covered Geer’s SRO duties was approximately $6,866.84. “Joseph Geer was entrusted by the people of his community to … “As the Chief of Police for the Avon Police Department, Joseph Geer knew that his behavior was wrong,” said U.S. …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… surplus fund balance ranged from approximately 7 to 15% of the upcoming year’s budget, which was $3.5 million to … special education services totaling $17 million. Syracuse City School District – Information Technology (IT) (Onondaga … adequately manage nonstudent network user accounts. As of Nov. 15, 2024, 488 of the district’s 6,386 enabled nonstudent …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audited or approved before they were paid. Village of Cato – Audit Follow-Up (Cayuga County) A previous audit of the Village of Cato – Water Financial Operations ( 2023M-145 ) determined …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Oversight of the Advantage After School Program
… 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 … and encourages active participation among children, youth, and parents in the design and delivery of activities. …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… a state program intended to help municipalities replace lead drinking water service lines. The audit found millions … or spent on administrative costs rather than replacing lead lines and found that some communities with children with higher blood lead levels were not prioritized. “Lead in drinking water …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementNew York State Accounting System User Procedures Manual
… The information on this page is obsolete and only available for historical purposes. Please visit The … 01540 STATE BOARD OF ELECTIONS 01550 ST LAWRENCE - E. ONTARIO COMM 01570 OFFICE ADVOCATE FOR DISABLED 01580 … BUDGET OFFICE - ALBANY 05004 OCA REGIONAL BUDGET OFFICE - ROCHESTER 05005 OCA OFFICE OF BUDGET AND FINANCE 05006 ADRCIP …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualArea #9 – Wireless Network – Information Technology Governance
… and their related security systems can be quite complex, local government and school personnel can implement effective … (the SSID or name of the wireless network) using a naming convention that excludes identifiable information about the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… are the legislative body responsible for setting the City’s governing policies. The 2012 general fund budget was … and payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a comprehensive IT security plan, disaster recovery plan and breach notification policy. …
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-341