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Comptroller DiNapoli Releases School District Audits
… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… records for most IT assets because the dollar amount of most IT assets do not individually meet the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset … compensation totaling $449,510 that was paid to 40 of the district’s clerical, custodial, maintenance, security …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsProcurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOpinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through September 30, 2014. … elected by District residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… the OMB issued Circular A-89: Federal Domestic Assistance Program Information to provide instructions to the federal awarding agencies and grant recipients for uniform, systematic and periodic … by the Federal and New York State Governments in all grant award notices and state accounting records to account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedLittle Flower Union Free School District – Tuition (2015M-233)
… Background The Little Flower Union Free School District is a special act public school, located in the Town of … $6.8 million. Key Findings The District does not have contracts with four home school districts or counties. … The District has a past-due balance of $572,141 owed to it by Suffolk County. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Chautauqua County – Court and Trust Funds (2020-C&T-1)
… and complete records for court and trust funds and abandoned property. Pursuant to New York State Finance Law, the … should have been turned over to the State Comptroller as abandoned property. The County Clerk is not maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Comptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … service fund although the funds had not been designated to pay debt. In addition, district officials improperly … also did not obtain written or verbal quotes for the purchase of goods and services from five vendors that were …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsMarion Central School District – Procurement (2022M-3)
… officials procured goods and services in accordance with the procurement policies and procedures and applicable … always ensure that competition was sought in accordance with the procurement policies and procedures and competitive … and procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-colonie-2019-144.pdfNorth Syracuse Central School District – Professional Services (2022M-34)
Determine whether North Syracuse Central School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-syracuse-2022-34.pdfSpackenkill Union Free School District – Professional Services (2021M-89)
Determine whether Spackenkill Union Free School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/spackenkill-2021-89.pdfState Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial … Village of Cuba Sewer Fund Financial Condition and Records and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
audit, school, east hampton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-hampton-union-free-school-district-2023-8.pdfAlbion Central School District – Financial Management (2021M-200)
Determine whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/albion-2021-200.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/lowville-academy-central-2019-154.pdfMineola Union Free School District – Financial Condition Management (2021M-44)
… the Board did not adjust ensuing years’ budgets based on prior years’ actual results. Therefore, general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021m