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Nyack Union Free School District – Network User Accounts (2021M-113)
Determine whether Nyack Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nyack-2021-113.pdfCanajoharie Central School District – Fuel Purchasing (2021M-170)
Determine whether Canajoharie Central School District (District) officials adequately managed fuel purchases and audited fuel claims.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canajoharie-2021-170.pdfManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
Determine whether the Manchester-Shortsville Central School District (District) officials properly and transparently used capital project resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/manchester-shortsville-2021-103.pdfBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of Audit The purpose of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 … December 1, 2016. Background The Baldwin Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Opinion 91-47
… should not be considered a part of the probate proceedings for purposes of fixing the filing fee charged by a … objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, … trust, may file objections showing his interest in the estate and stating one or more legal objections to granting …
https://www.osc.ny.gov/legal-opinions/opinion-91-47State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cato-Meridian Central … and wage payments were disbursed without authorization. For four of nine employees that had separation payments, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … 2017. Furthermore, auditors found that the city’s proposed real property tax levy is not in compliance with its tax levy …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsSodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sodus-central-school-district-2022-64.pdfState Comptroller DiNapoli Releases School District Audits
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… that earlier today, Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District … The announcement was made jointly with United States Attorney for the Eastern District of New York Breon Peace; … deserve nothing less.” “This defendant leveraged her power as a Hempstead School District official to line her own …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeAlexander Central School District – Financial Management (2020M-64)
… report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and … $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Opinion 97-6
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Forestburgh Fire District , City of Glen Cove , Spencer Volunteer Fire … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fire District – Financial Activities (Sullivan County) The accounting records were not adequate and there were numerous …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on … To review these financial reports of depositories for funds of the State of New York, please visit the … check the accuracy and reliability of agency-maintained accounting data, and permit the timely reporting of account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District … private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… Audit Objective Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91