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General Brown Central School District - Building Renovation Project (2019M-21)

Did the Board and District officials properly establish, monitor and account for the building renovation project?

https://www.osc.ny.gov/files/local-government/audits/pdf/general-brown-21.pdf

DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff

… warning signs such as obsessive compulsive, psychotic, and eating disorders. “School personnel are often the first to …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staff

State Comptroller DiNapoli Releases School District Audits

… paid. Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (Westchester County) District officials … cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2011 through July 31, 2014. … was to determine if the Supervisor properly accounted for and reported the Towns financial transactions for the …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Putnam County – Court and Trust Funds (2017M-221)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Orange County – Court and Trust Funds (2017M-225)

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

State Comptroller DiNapoli Releases School District Audits

… use a competitive process to procure goods and services. For example, auditors found that district officials paid a … to competitive bidding. They also did not issue requests for proposals for six of 10 professional services providers that were paid …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0

Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)

… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-training

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

State Comptroller DiNapoli Releases School District Audits

… Reimbursements (St. Lawrence County) The district did not claim any Medicaid reimbursements to which it was entitled. District officials did not claim Medicaid reimbursements for 12 students that auditors … The board and district officials did not properly manage fund balance in accordance with statute. The board and …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0

Waverly Central School District - Financial Operations (2019M-136)

… totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Canandaigua City School District – Procurement (2022M-141)

… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

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

Disposal of Electronic Devices

… that all memory devices had been removed. One of the hard drives contained personal, private and sensitive … date of birth and certain health-related data. The printer hard drive and cameras also contained retrievable data, and … Reinforce policies and procedures to ensure that all hard drives are removed from electronic devices and properly …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devices

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… prescribed by the Governmental Accounting Standards Board (GASB); the standard-setting body for governmental accounting … and financial reporting principles. From time to time, the GASB will issue statements prescribing new or revised … prescribed by the Governmental Accounting Standards Board GASB …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview

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