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State Comptroller DiNapoli Releases Municipal and School Audits
… one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the purchasing agent’s electronic signature. City of Glens Falls – Sexual Harassment Prevention (SHP) Training … the town excluded 47 seasonal employees from the training. Village of Lake Placid – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Agencies Bulletin No. 859
… for the Licensure Premium shall require licensure and/or registration as described below: For Speech …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… report Uniondale Union Free School District – Information Technology, 2023M-61, released in October 2023. The audit … lose important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially … communicated to officials, we found that the Technology Supervisor did not: Establish written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fJustice Court Fund: Advisories
… (Vehicle and Traffic Law § 1111-g) [pdf] Reporting Work Zone Photo Monitoring violations [pdf] 2020 December - …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesNotice of Reserve Funds
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … To provide increased transparency in school district fiscal operations by requiring publication …
https://www.osc.ny.gov/legislation/notice-reserve-fundsOpinion 92-48
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire … issuance of outstanding obligations need not establish a mandatory reserve fund if the proceeds of the sale of the … Law, §6-l relates, inter alia , to the establishment of mandatory reserve funds by municipal corporations, fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Area #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policySeaford Union Free School District – Capital Assets (2024M-112)
… report – pdf] Audit Objective Did Seaford Union Free School District (District) officials maintain complete and … 186 IT assets totaling $200,705) did not have the current location recorded on the inventory list. 23 assets … We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Oversight of Pupil Transportation Services (2019-S-49)
To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Opinion 2005-4
… voter approval under section 1951, the BOCES calls a voter meeting and submits the proposition to the qualified voters … §1951[2][a]). Public notice of the time and place of the meeting must be provided once a week for the four weeks prior to the meeting (see id .). The first publication must be at least …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … other entities. Develop procedures for making deposits in a timely manner to ensure funds are protected and earning … these payments can be approved by the governing board in time to avoid late payment charges. Consider using online …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… in court. However, the money had been in the treasurer’s custody for over three years and, therefore, should have … by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District … and $107,896 in April. The board did not audit the clerk’s records as required and, as a result, did not know that the …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Seminars for Local Officials
… See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officials