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… network user accounts. The District’s disaster recovery plan was outdated, inadequate and not tested. Key … Develop and adopt a written IT contingency plan. Except as specified in Appendix A, District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192

State Comptroller DiNapoli Releases Audits

… the secondary school system to ensure they align with student goals and the needs of the State labor market – …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-audits

Westfield Academy and Central School District - Financial Management (2018M-67)

… 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … with balances totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Opinion 2003-1

… (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp No. 91-10, p 24), unless the petition, in the case of … used by the whole district, including extensions (16 Opns St Comp, 1960, p 61). There is no corresponding provision in … as may be determined by the town board. June 2, 2003 Carey Wagner, Esq., Town Attorney Town of Middletown 1 But see Town …

https://www.osc.ny.gov/legal-opinions/opinion-2003-1

Village of Lake George – Records and Reports (2024M-82)

… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their responsibilities of … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Comptroller DiNapoli Releases School District Audits

… The board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. … Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not preapprove and adequately monitor overtime for custodial employees. District officials also paid …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits

II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting

… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overview

Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Management (Oswego County) A previous audit found that the district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the board …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … Only teaching staff and teaching assistants at the middle school were offered the middle school mental health training. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

Evans-Brant Central School District - Information Technology (2019M-121)

… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … officials did not provide IT security awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121

Niskayuna Central School District – Capital Improvement Fund (2019M-134)

Determine whether District officials properly established, monitored and accounted for the capital improvement project.

https://www.osc.ny.gov/files/local-government/audits/pdf/niskayuna-2019-134.pdf

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, … have written policies and procedures governing separation payments and did not maintain adequate supporting … written policies and procedures to govern the separation payments process and ensure that all separation payments have …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

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