Search
State Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the district may not have received the best price for the goods and services it purchased. Town of …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsCheektowaga Central School District - Capital Project Management (2022M-90)
… Key Recommendations Transparently share capital project details with District voters. Solicit competition through bids when required, or request quotes to provide assurance the District is receiving the lowest possible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Newburgh Enlarged City School District – Financial Management (2025M-32)
… revenue trends, financial risks and the affordability of new services and/or capital improvements. The report … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… September 2013, Burlew submitted at least 178 fraudulent vouchers to the town without detection, totaling $68,501. … attached the invoices for these personal purchases to town vouchers to make it appear that the items were bought for …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinPelham Union Free School District – Information Technology (2021M-134)
… adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT … controls over user accounts to help prevent against unauthorized use, access, and loss, and did not adopt an … adequate controls over user accounts to help prevent unauthorized use access and loss and adopted an adequate IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfOversight of Hazardous Materials and Waste
… SUNY maintains a central administrative office in Albany. For fiscal year 2015-16, SUNY had a budget of $13 billion, … resource to provide tools, training, and communication for the campuses on best practices and compliance issues, … ranging from industrial manufacturing process wastes to batteries, and may come in many forms, including liquids, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteWyoming Central School District – Professional Services (2020M-152)
… Wyoming Central School District (District) officials used a competitive method to procure professional services and … Key Findings District officials did not always use a competitive method to procure professional services or … District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… fuel inventories. Key Findings District officials: Did not use competitive methods to select nine professionals … and diesel fuel inventories, respectively, totaling $4,433. Expenses for cell phones totaling $7,250 (23 percent) … Revise the District’s policy to indicate which and when competitive methods will be used for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOpinion 93-6
… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-6White Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andLyncourt Union Free School District – Information Technology (2020M-121)
… District (District) officials adequately managed network user accounts and developed a disaster recovery plan. Key … District officials did not adequately manage network user accounts or develop and adopt a written disaster … officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Opinion 90-63
… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation (authority to … party either for a group of senior citizens who provide volunteer services to the library or for all the senior …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Hunter-Tannersville Central School District - School District Website (S9-19-33)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … School District District used its resources to maintain a website that provided the public with transparent and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCollection of Electronic Waste Fees
… surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment … fund programs for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell … surcharges apply. Manufacturers may choose to participate in a collective e-waste acceptance program with other …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesBoquet Valley Central School District – Procurement (2021M-132)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling $697,282, that exceeded the … Seven contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132