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State Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … findings and subsequent investigation, the town clerk was arrested and charged with falsifying business records in the … guilty to Attempted Falsifying Business Records in the second degree. Wayne County Court and Trust (2022-C&T-1) …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… should serve as a warning to those who would blur the line between their public duty and personal gain,” DiNapoli said. … more than $27,000 in property taxes and $8,000 of dog licensing and other fees. She covered her crimes by … Division of Local Government and School Accountability in partnership with Fulton County District Attorney Brown and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementNorth Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/north-babylon-union-free-school-district-2023-156.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdfBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/gilboa-conesville-central-school-district-2022-175.pdfEast Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-aurora-union-free-school-district-2023-125.pdfHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that unneeded network user accounts were disabled timely.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hastings-on-hudson-union-free-school-district-2023-104.pdfGarden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdfEast Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-aurora-union-free-school-district-2023-125..pdfMount Morris Central School District – Online Banking (2022M-99)
Determine whether the Mount Morris Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-morris-central-school-district-2022-99.pdfTully Central School District – Network Access Controls (2021M-138)
Determine whether Tully Central School District (District) officials ensured network access controls over non-student user accounts were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tully-2021-138.pdfWorcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/worcester-2022-75.pdfCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cobleskill-richmondville-2022-47.pdfBriarcliff Manor Union Free School District - Procurement (2020M-173)
Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/briarcliff-manor-2020-173.pdfSidney Central School District - Financial Management (2019M-243)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … $381,484 and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243East Islip Union Free School District - Financial Condition Management (2020M-24)
… However, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementCrown Point Central School District - Claims Auditing (2018M-76)
… with New York State Education Law (Education Law). 1 District officials generally agreed with our recommendations … action. 1 Education Law §1724 … Crown Point Central School District Claims Auditing 2018M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Marion Central School District – Procurement (2022M-3)
Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marion-2022-3.pdf