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Downsville Central School District – Fund Balance (2016M-79)
… the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … Buffalo City School District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andSchool District Physical Education Compliance (2018-MS-3)
… report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical education … To determine whether the 10 school districts that we audited provide PE classes …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3West Seneca Central School District - Community Education (2019M-241)
… the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241What is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capComptroller DiNapoli Releases Municipal Audits
… of Sweden , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … provide the board with adequate monthly financial reports. In addition, the town’s procedures for auditing claims were …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… their drinking water from these systems. DOH district offices and local health departments (Offices) conduct the day-to-day oversight of public water … included the Oneonta, Glens Falls and Watertown district offices and the Erie County and Orange County local health …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsReport on the State Fiscal Year 2019-19 Enacted Budget | April 2018
The State Fiscal Year (SFY) 2018-19 Enacted Budget provides increased funding for education, health care, public transportation and other programs.
https://www.osc.ny.gov/files/reports/pdf/budget-enacted-2018-19.pdfApplication for Transfer of Membership (RS5534)
To transfer your current Retirement System membership to another public retirement system in New York State use form RS5534.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5534.pdfSelected Financial Management and Administrative Practices (2013-S-37), 90-Day Response
To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s37-response.pdfSelected Financial Management and Administrative Practices (2013-S-37)
To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s37.pdfBenefit Eligibility Assessment Process (2012-S-51), 90-Day Response
To determine whether the New York City Human Resources Administration’s (HRA) public assistance benefit eligibility assessment process is in compliance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-12s51-response.pdfDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… did not properly monitor fuel inventory for loss, waste or misuse. Officials did not accurately record fuel … the town’s operations, increasing the risk of theft, waste and abuse. The supervisor assigned his duties of …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … the county’s procurement policy required verbal or written quotes, 52 charges totaling $142,684 did not have evidence of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… who resigned on May 31, 2022, had prohibited interests in district contracts pursuant to New York State General … the district while he was a board member that resulted in payments totaling $724,869 from Aug. 5, 2017 through Dec. 19, 2022. In addition, the former superintendent’s outside employment …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts … sole sources for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 professional service providers paid $1.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Keene Central School District – Transportation State Aid (2021M-63)
… for new bus acquisitions. The District did not properly file for transportation aid for seven buses. However, after … for five of these buses and indicated she will file for the remaining two. Officials did not establish … aid receipts, records and reports. Key Recommendations File the appropriate State aid applications for the two …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63