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Horseheads Central School District – Network Access Controls (2021M-127)
… more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level agreement … excessive number of generic accounts. Did not provide IT security awareness training to employees. Key Recommendations Regularly review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Comptroller DiNapoli Releases School Audits
… DiNapoli announced completed audits of the BrushtonMoira CSD ClintonEssexWarrenWashington Board of Cooperative Edu Ser ClydeSavannah CSD OneidaHerkimerMadison Board of Coop Educ Serv … Union Free School District and the RavenaCoeymansSelkirk CSD …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are … The Sylvan Beach Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna … The purpose of our audit was to determine if the Districts controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Franklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Rochester City School District – Payroll and Procurement (2016M-435)
… or unsupported payments. Hundreds of staff routinely made purchases outside the normal requisition and purchase order … increasing the risk of unauthorized or overpriced purchases. We reviewed 515 p-card purchases and found deficiencies with 500 purchases. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… The NYC Department of Education (DOE) needs to step up its efforts to prepare students for their next steps after … Hispanic, 30% were Black, and all other ethnicities made up the remaining 20%. Of the 71,210 students in the sample, … during these years in a student’s schooling and step up its efforts to give students the support and resources …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationOpinion 88-61
… the U.S. Postal Service which is dated by postmark with a date on or before the last day for the payment of taxes … of mailing of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without … a school tax payment in an envelope postmarked with a date after the last day for the payment of taxes without …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Pulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Wyandanch Union Free School District – Budget Review (B21-7-1)
… deficit in the District’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
audit, school district, Chenango Valley
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chenango-valley-central-school-district-2022-162.pdfBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Opinion 97-2
… in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. … school district's local health insurance plan for Part B Medicare insurance premiums paid by the former school board … school board member becomes eligible to purchase Part B Medicare insurance, he or she loses coverage for amounts that …
https://www.osc.ny.gov/legal-opinions/opinion-97-2State Comptroller DiNapoli Releases School Audits
… , East Aurora Union Free School District and the Kiryas Joel Union Free School District . "In an era of limited … apparently unaccounted-for cash totaling $3,563. Kiryas Joel Union Free School District – Financial Condition and … East Aurora Union Free School District and the Kiryas Joel Union Free School District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsPrivacy and Security of Student Data
… all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the … November 2022. About the Program The Department is part of the University of the State of New York, one of the most …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataOpinion 89-34
… -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway … is authorized to make inquiry into the activities of town highway department laborers suspected of using town vehicles …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Oversight of the Farm-to-School Program
… of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended … the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to increase …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Bath Central School District , Berne-Knox-Westerlo Central School District , King Center Charter School , New Hyde … City Park Union Free School District and the Sagaponack Common School District . "In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-audits