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State Comptroller DiNapoli Releases School District Audits
… Community Charter School – Non-Payroll Disbursements (Monroe County) The board did not adopt or enforce adequate …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCommon Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit … problems with how the district managed its purchases. "The Rochester City School District needs to substantially …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOpinion 2003-1
… to a district is to be collected from "the several lots and parcels of land" within the extension on the same …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfWatertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-2021-176.pdfHamilton Central School District – Procurement (2020M-168)
Determine whether Hamilton Central School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hamilton-2020-168.pdfMoravia Central School District - Fuel Inventory (2019M-183)
… purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Opinion 88-26
… Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE … the construction of a building for use by the State Police on land owned by the State so long as the town retains … You ask whether a town may construct a building for State Police use on State land located in the town and finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we … MCDs is adequately protected, which outline proper access, transmission, storage and use of PPSI. Establish a data … matrix that assigns the appropriate security level to each type of data, then conduct an inventory of PPSI stored on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andComptroller DiNapoli Releases Municipal Audits
… of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s … back as 1985 appear to be pending. Orange County Soil and Water Conservation District – Financial Operations … Town of Horseheads Town of Niagara Orange County Soil and Water Conservation District and Yates County …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… school district audits have been issued. Hauppauge Union Free School District – Leave Accruals (Suffolk County) … controls over network user accounts. Nine of 31 devices (laptops, desktops and tablets) tested were not located. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsPoughkeepsie City School District – Information Technology (2019M-166)
… complete report - pdf ] Audit Objective Determine whether District officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its personal, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Avoca Central School District – Payroll (2025M-14)
… (District) officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 … of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally paid … District officials generally paid employees salaries and wages accurately during the period July 1 2022 through …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Internal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followState Comptroller DiNapoli Releases School District Audits
… also found that seven employees were paid incorrectly for credit hours earned. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsVillage of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … of its taxing authority. The Village's ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Rome City School District – Multiyear Planning (2021M-144)
… officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Highland Central School District – Financial Condition (2013M-358)
… 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget … shortfalls. Work to reduce the deficit in the school lunch fund. Adopt structurally balanced budgets that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Comptroller Releases School District Audits
… A former employee’s user account was used to process 510 financial transactions after her resignation. In …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits