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Collection of Electronic Waste Fees
… New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period January 1, 2013 through … Management (Division) is responsible for administering the Act, which was signed into law on May 28, 2010. The Act is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
Tuckahoe Union Free School District Financial Condition and Information Technology 2015M152
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCanajoharie Central School District – Fuel Purchasing (2021M-170)
… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsRipley Central School District – Financial Management (2021M-23)
… not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. … Develop and adopt a comprehensive written multiyear financial plan and adhere to the fund balance policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Newark Valley Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … written reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … did not adequately secure user account access to the network and shared network folders to help safeguard PPSI. As …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… Westbury Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… established adequate controls over network user accounts and developed an information technology (IT) contingency … not establish adequate controls over network user accounts and did not develop a written IT contingency plan. As a … had additional entry points for attackers to access and view personal, private and sensitive information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… [read complete report - pdf] Audit Objective Determine whether District officials … 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Port Washington Union Free School District – Payroll (2025M-38)
… New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 93-6
… -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire … into an agreement pursuant to article 5G of the General Municipal Law under which the village would provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Marlboro Central School District – Information Technology (2021M-33)
… Recommendations Develop written procedures for managing system access. Restrict the use of shared network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Seneca Falls Central School District – Procurement (2021M-201)
… report - pdf ] Audit Objective Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure … Determine whether Seneca Falls Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees … benefits and costs associated with the district’s health insurance coverage and pursued a lower cost alternative. This evaluation allowed the district to find a new insurance carrier that was less expensive and which offered …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsWesthill Central School District – Information Technology (2021M-32)
… Audit Objective Determine whether Westhill Central School District (District) officials implemented adequate information … District Office’s network to safeguard personal, private and sensitive information (PPSI). Key Findings District … Determine whether Westhill Central School District District officials implemented adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32DiNapoli Releases August Cash Report
… August projections, according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. … Plan projection. Other findings from the August cash report include: Personal income tax receipts through the … less than the latest projections. Read the August cash report , or go to: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… period July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the … West Irondequoit Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and