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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Wyandanch Union Free School District – Budget Review (B20-7-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Comptroller DiNapoli Releases Municipal Audits
… appropriated fund balance ranging from $1.2 million to $1.4 million that was not used to finance appropriation during … the proposed budget includes revenue estimates of $4.5 million in metered water sales and $5.5 million in sewer …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-19
… TOWN LAW, §176(13); STATE CONSTITUTION, Article VIII, §1: A fire district may not make a gift to a fire company of an … in an arson case as part of a plea bargaining arrangement. You informed us that the gift was given to the district … §176[21]). Town Law, §176(13) authorizes fire districts to purchase apparatus and equipment for the extinguishment and …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… year, ICCD served about 282 students at locations in Queens and Nassau County. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Compliance With Special Education Requirements – Evaluations (Follow-Up)
… referral, evaluation, Individualized Education Program (IEP) development, and placement of students in special … the evaluation, a series of student assessments, and an IEP meeting, at which time an IEP is developed if the student is deemed eligible for …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCamden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Kingston Housing Authority – Board Oversight (2020M-103)
… and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly billed. Financial system … B includes our comment on an issue that was raised in the Authority’s response letter. …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… benefits for employees of a related entity, $2,149 in life insurance premiums, and $651 in health insurance expenses for a former employee; $9,297 in OTPS …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Guilford – Budgeting (Chenango County) The board did not develop realistic budgets. Estimated … was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Barker Central School District – Purchasing (2016M-208)
… one school with approximately 800 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Margaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Holland Central School District – Financial Management (2015M-58)
… that four reserves were properly established. We reviewed 93 project expenditures totaling $3,252,300 and found the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Schenevus Central School District – Budgeting (2014M-123)
… with statutory requirements and develop a plan to reduce excessive balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Greenport Union Free School District – Financial Condition (2014M-203)
… through March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport … Greenport Union Free School District Financial Condition 2014M203 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Sharon Springs Central School District – Financial Condition (2016M-39)
… of adopting budgets that appropriate unexpended surplus funds that will not be used. Develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39