Search

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… year totaled approximately $38 million. Key Findings Fund balance has consistently been used for operations and … budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch participation figures to be inflated and the claiming …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Sherman Central School District – Claims Audit (2024M-92)

… were not properly authorized and approved. 81 claim packets totaling approximately $91,000 were not sufficiently …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92

William Floyd Union Free School District – Payroll (2016M-165)

… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously

… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported by a …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

West Genesee Central School District - Capital Assets (2023M-128)

… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be unable to identify lost or stolen … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… to vendors, including sub-recipients, before the vendors have disbursed their own funds. The funds received from the … made to vendors including subrecipients before the vendors have disbursed their own funds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… claims were adequately supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to payment . However, the District needs …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. … activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The path to access this public query: Reporting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Tax Revenues Down $767 Million in May

… Thomas P. DiNapoli. “With an economy still suffocated by a global pandemic, the state’s finances took another serious hit in the month of May,” DiNapoli said. “We are now clearly … withholding revenues were $291.8 million below May 2019, a decline of more than 9 percent reflecting both depressed …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

SUNY Bulletin No. SU-268

… criteria on 6/30/2018 AND on 12/12/2018 (Administration PP 18L Pay End Date) are eligible to receive the one-time … meet the above criteria on 12/12/2018 (Administration PP 18L End Date) and are selected by the campus president. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-payments

State Comptroller DiNapoli Releases Municipal & School Audits

… IT director did not disable unnecessary user accounts in a timely manner. As a result, the district had an increased … replacement plan, and three board members did not know when these items needed to be replaced or their … plans, officials did not determine, among other things: how the construction and replacements would be funded long …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities

… force participation rate for those with a disability age 16 and over rose by 4.6 percentage points between 2019 and … New York.” In 2024, more than 2.5 million New Yorkers 16 and older had a disability, representing 15% of the … force participation rate for people with a disability age 16 and over rose by five percentage points from 2019-2024, …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilities

State Comptroller DiNapoli Releases Municipal & School Audits

… board and town officials did not ensure the finance office payroll was accurate and supported. The town also made improper, questionable and unsupported payroll payments totaling more than $19,000 to the former … who reported to her received unsupported out-of-title payroll payments totaling approximately $1,400. Additionally, …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

Case Management

… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from … through October 2022. About the Program An important goal for many older adults and their families is to be able to …

https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-management