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State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the … or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training (Westchester …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Schoharie Central School District - School Lunch Operations (2019M-19)
… and MPLH analyses. Ensure the District obtains the best price when making purchases. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more than half of renters and … of homeowners paying at least 30 percent of their 2012 income for a place to live, according to a report released … by rising housing costs,” DiNapoli said. “When half your income goes to pay for a place to live, you are going to be …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideEden Central School District – Capital Project Management (2024M-83)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight of and … (project) in a transparent manner. Key Findings The Board and District officials did not provide adequate oversight or … Determine whether the Eden Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Opinion 96-16
… IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A … Town Law, §198 or a local law, use the proceeds from the sale to the county of all the property and facilities of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Asset Forfeiture Escrow Fund
… or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be Used The General … of a forfeiture under Article 13-A of the CPLR . Annual Reporting Requirement GML Section 6-v requires the chief … city, at the termination of each fiscal year, to render a detailed report of the operation and condition of the asset …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundChenango Valley Central School District -- Budget Review (B18-4-3)
… deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… Purpose of Budget Review The purpose of our budget review was to provide an … Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5State Contract and Payment Actions in January
… Comptroller approved 1,801 contracts for state agencies and public authorities valued at $1.7 billion and approved more than 1.7 million payments worth more than $12.5 billion. The office rejected 101 contracts and related transactions valued at $93 million and nearly …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and … by nearly 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … mental health that educators should know were not included in the District’s training. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… pdf] Audit Objective Determine whether the Livonia Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Livonia Central School District District used District resources to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … mental health that educators should know were not included in the District’s training. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newAddison Central School District – Financial Condition (2016M-30)
… through December 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, … Addison Central School District Financial Condition 2016M30 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsWheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9State Comptroller DiNapoli Releases School Audits
… and two recommendations were fully implemented. Brighton Central School District – Separation Payments Audit …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… with Empire BlueCross (Empire) to administer the hospital portion of this plan. Empire processes claims for hospital services according to contracts it negotiates with hospitals. The hospital contracts include reimbursement fee schedules for …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology … and at another school district. District officials do not adequately monitor or review the number of work tickets completed by an IT …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center