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Town of Conesville – Long-Term Planning (2016M-314)
The purpose of our audit was to examine the Towns longterm planning for the period January 1 2015 through July 26 2016
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… totaling more than $100,000 to Gardner through fraudulent payroll deposits and other payments. To conceal the illegal …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeComptroller DiNapoli Releases Municipal Audits
… (Ulster County) Village officials have not restricted access to the financial system based on employee job … for the procurement of goods and services, credit card use, cash receipts, cash disbursements or the audit of … reviewed or certified by town officials. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices … as establishing a District-wide data classification matrix and inventorying PPSI in their possession, to help ensure the … safeguarded. Key Recommendations District officials and IT staff should: Develop comprehensive written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections accurately; however, the Clerk did … Town ClerkTax Collector Clerk recorded deposited remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… State Finance Law. The State Comptroller’s responsibility for prescribing methods of accounting are provided in Article … of the Executive Budget State Comptrollers responsibility for prescribing methods of accounting New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewState Comptroller DiNapoli Releases School District Audits
… did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The district … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these … from 50% reimbursement of eligible costs. Mineola Union Free School District – Financial Condition Management (Nassau …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… been issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure online banking access was limited to board-authorized users … permissions to bank accounts. Discovery Charter School – Network and Financial Software Access Controls (Monroe …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school … For the first time since 2019 property tax levy growth for school districts …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentHancock Central School District - Non-Resident Student Tuition (2021M-208)
… Audit Objective Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish … Determine whether Hancock Central School District District officials established nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Hamburg Central School District - Continuing Education (2019M-11)
… continuing education cash receipts are properly accounted for. Key Findings Incompatible duties were not properly … continuing education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … Bay Shore Union Free School District Financial Condition and Audit of Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsMineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mRichfield Springs Central School District - Fixed Assets (2019M-140)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/richfield-springs-2019-140.pdfByram Hills Central School District - Fixed Assets (2019M-153)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/byram-hills-2019-153.pdfPenfield Central School District – Procurement (2022M-76)
… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route … could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher per acre …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/hermon-dekalb-2019-211.pdfCarle Place Union Free School District – Network User Account Controls (2022M-121)
… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsChateugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
Determine whether Chateaugay Central School District (District) officials claimed State aid for nonresident homeless students.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chateaugay-central-school-district-2023-153.pdf