Search
Implementation of the Dignity for All Students Act (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity … Act (DASA) seeks to provide students in New York with a safe and supportive environment free from discrimination, … and one was partially implemented. The Department is not required to respond to this follow-up report. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Schenectady County – Investment … in the bank and the records. Shoreham-Wading River Central School District – Capital Assets (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Syosset Central School District - Payroll (2018M-42)
… benefits provided to employees. Noteworthy Achievements District officials have established adequate procedures over … as a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… the testing results on the District’s website until 48 weeks past the required deadline. Recommendations Before this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mLyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyons-central-school-district-2022-71.pdfLongwood Public Library – Bank Account Management (2015M-309)
… June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public library that … charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Introduction – Information Technology Contingency Planning
… has become an integral part of most local governments’ and school districts’ operations. Computer systems and … data are fundamental to daily business transactions, communication, and accounting and reporting. The impact of an … for example, could significantly curtail an organization’s operations. Proactively anticipating and planning for IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionIrvington Union Free School District – Information Technology (2016M-266)
… February 22, 2016. Background The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Penn Yan Central School District – Separation Payments (2015M-258)
… calculation of separation payments for the period July 1, 2013 through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… period July 1, 2010 through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of Warwick …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Ardsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Oversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts … 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsOpinion 91-64
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- … LAW, §305(14); GENERAL MUNICIPAL LAW, §103: When it is known or can be reasonably anticipated that the aggregate … regarding transportation contracts which were let by a school district during the 1989-1990 school year. It …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Union-Endicott Central School District – Financial Management (2016M-100)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 million. Key Findings The … as appropriate, and use the excess funds in a manner that benefits District resident … UnionEndicott Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal … which operates two schools with approximately 750 students, is governed by an elected nine-member Board of … online banking internal controls to ensure sufficient protection of the District’s assets and could improve best …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Elmira City School District – Financial Condition (2014M-348)
Elmira City School District Financial Condition 2014M348
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Amherst Central School District –Financial Condition (2016M-167)
… of Audit The objective of our audit was to review the District’s management of financial activities for the period … 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Washingtonville Central School District – Reserve Funds (2014M-45)
… all reserve funds has not been prepared. The Unemployment Insurance Reserve’s fund balance has not been used for … and submitted to the Board. Determine if the Unemployment Insurance Reserve’s fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time expenditures. … Washingtonville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… period July 1, 2014 through June 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, 2012 … revenues and expenditures. … Susquehanna Valley Central School District Budgeting Practices 2014M136 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136