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Comptroller DiNapoli Releases School Audits
… of the Campbell-Savona Central School District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … budget complies with the property tax levy limit. Cortland City School District – Budget Review (Cortland County) The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses (Transit Bus)—identified the … AuthorityBridges Tunnels MTA Bus Company and New York City TransitDepartment of Busesidentified the potential …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsComptroller DiNapoli Releases School Audits
… his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and the Plainview-Bethpage Central … being spent appropriately and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) … his office completed audits of the Bethpage Union Free School District Commack Union Free School District and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingWyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingState Police Bulletin No. SP-41
… Purpose To provide procedures for processing payments Affected Employees Investigators and … active in Bargaining Unit 62 on 4/1/01 shall receive $177 for equipment purchased. Employees who are on Leave Without Pay on 4/1/01 are eligible for payment upon their return to the payroll. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeState Comptroller DiNapoli Releases School Audits
… audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District … process and provided adequate oversight. Quogue Union Free School District – Financial Condition Management … audits of Oneonta City School District Quogue Union Free School District Voorheesville Central School District …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… school purpose. Officials said they purchased 300 gift cards each worth $100 (totaling $30,975) for students for achieving certain grades on state exams but the cards were given to 19 teachers and support staff based on … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: 16 School Districts Designated in Fiscal Stress
… Monitoring System for the school year (SY) ending June 30, 2023, up from 14 districts in fiscal stress the prior year, … to fully funding Foundation Aid for school districts by SY 2023-24. Total state aid reported by school districts … school districts were designated in fiscal stress for SY 2023. Lists School Districts in Stress for Fiscal Year Ending …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases School Audits
… budgeting practices included annually appropriating fund balance that was not used to finance operations. As of June … exceeding the statutory limit by approximately $1.3 million. In addition, the district's reserve funds are … In addition, allowing the purchase of goods through Amazon has a high level of risk because of the ease with …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … or a procurement policy. The Board also has not ensured that procedures are in place for financial recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli Releases School Audits
… average of more than $1 million in each of these years. As a result, the district’s unexpended surplus funds, totaling … technology (IT) assets. The board has not established a computer use policy for employees to define appropriate user behavior or …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… in 251 employees’ leave balances being credited either for 132 days over what they were entitled to or 2,712 days less …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsComptroller DiNapoli Releases School Audits
… School District , Forestville Central School District , Northern Adirondack Central School District and the Schenevus … in a $215,678 deficit fund balance as of June 30, 2013. Northern Adirondack Central School District – Internal … School District Forestville Central School District Northern Adirondack Central School District and the Schenevus …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with … are made. More information on the relationship between the account codes and statewide procedures can be found in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureState Comptroller DiNapoli Releases School Audits
… million. When unused appropriated fund balance was added back, the district's recalculated unrestricted fund balance … points. Fulton City School District – Non-Payroll Cash Disbursements (Oswego County) District officials established effective controls over non-payroll cash disbursements by segregating duties and providing …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsOpinion 93-33
… outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) … meet the requirements of General Construction Law, §60(a) and Public Officers Law, §70-a. If the newspaper also has a … even though the publication contains local news articles and has circulation within the school district. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-93-33