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DiNapoli Report Highlights Regional Education Trends
… in education funding, enrollment and conditions across the state. The report analyzes school district financial and demographic … in New York's public schools are vital at both the state and local level," DiNapoli said. "By examining … in education funding enrollment and conditions across the state …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomSyracuse City School District – Information Technology (2025M-129)
… Unmanaged network user accounts are potential entry points for attackers and other unauthorized individuals, and the … had never been logged into or not been logged into for over six months. Furthermore, 157 service and shared user accounts had not been logged into for at least five years. In addition, 15 of 33 nonstudent …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Schodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdfTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … Town of Keene Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsCandor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualOpinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board … Whether a person who is a member of the board of education of a city school district has a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Hudson City School District – Information Technology (2020M-157)
Determine whether Hudson City School District District officials ensured information technology IT systems were adequately secured against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Saranac Central School District – Student State Aid (2023M-91)
… District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements. Key Findings District officials did not properly claim State aid for special education students who received services in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91DiNapoli: School District Tax Levy Cap Below 2 Percent
… with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … at that time. Alternatively, the governing board could give the self-assessment to the appropriate responsible …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXV.16.A Overview – XV. End of Year
… The State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … The States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of Cooperative … has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Town of Throop – Highway Department (2021M-115)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway … loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key … Determine whether the Town of Throop Town Board Board and the Highway …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Non-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdf