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Division of Local Government and School Accountability - External Peer Review
Division of Local Government and School Accountability - External Peer Review
https://www.osc.ny.gov/files/local-government/audits/pdf/nsaa-peer-review.pdfAudit Committee Charter Guidance and Template
… services to the district. Is the owner of or has a direct and material interest in a company providing goods or …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateAuditors Find Safety Hazards at Pre-K Facilities in New York City
… Thomas P. DiNapoli. “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and safety hazards in their facilities that need to be fixed immediately,” … environment.” The UPK program was established by the state in 1997 to provide all eligible four-year-olds in the state …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Agencies Bulletin No. 2043
… bulletin is to notify agencies of a new prior year NYSTRS arrears deduction code, reporting for the new code and provide instructions to enter employee arrears. Affected Employees Employees enrolled in NYSTRS, Plan Type 86, who owe NYSTRS arrears associated with a school year prior to the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersState Comptroller DiNapoli Releases Municipal & School Audits
… the checks, a rubber signature stamp was used, which is not permitted. The supervisor also did not review canceled …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… SFY 2026 Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive … and general government areas, as designated by DOB. Source: NYS Division of the Budget, FY 2026 NYS Executive … billion for the Children’s Health Insurance Program in FFY 2024. The State receives several large grants to provide …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to … levels had effective controls to prevent them from being used for drinking or cooking. Resampled for Cycle Three, the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Chatham Central School District – Financial Management (2023M-11)
… [read complete report – pdf] Audit Objective Determine whether the Chatham … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Uniondale Union Free School District – Information Technology (2023M-61)
… [read complete report – pdf] Audit Objective Determine whether Uniondale … Supervisor did not: Establish written procedures for granting, changing and disabling nonstudent network user … Recommendations Develop and adhere to written procedures for granting, changing and disabling nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Tuckahoe Union Free School District – Overtime (2023M-53)
… overtime is properly monitored. District officials agreed with our recommendations and indicated they will take and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Bellmore-Merrick Central High School District – Payroll (2023M-87)
… paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Depew Union Free School District – Investment Program (2023M-77)
… – pdf] Audit Objective Determine whether Depew Union Free School District (District) officials developed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state … The DOH has reviewed our findings, and I commend them for agreeing to take swift steps to implement controls over … that will help protect students and the supplies needed for the crucial delivery of health care to them.” The DOH …
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
… the contract. During that time, Geer billed the district for hours during which he did not perform duties under the … to cover his duties, the Village of Avon was being charged for a police officer’s wages who was not performing all of his police officer duties. The value of police services for the Village of Avon that were lost while officers covered …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-funds