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Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… School District (District) officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not … including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userRoxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated.
https://www.osc.ny.gov/files/local-government/audits/pdf/roxbury-2019-89.pdfWest Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Bay Shore Union Free School District - Procurement (2018M-212)
… were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Minerva Central School District – Payroll (2016M-18)
… audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay … implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were … Minerva Central School District Payroll 2016M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… 2014 through July 31, 2015. Background The Piseco Common School District is located in the Towns of Arietta and … Piseco Common School District Claims Auditing 2015M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Clymer Central School District – Payroll (2023M-168)
… used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay. Paid five employees a total … Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Downsville Central School District – Claims Auditing (2022M-134)
… the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key … the Downsville Central School District District Board of Education Board and District officials ensured claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … districts, according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 95-22
… to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the … to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Avoca Central School District – Separation Payments (2015M-273)
… through September 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, … Avoca Central School District Separation Payments 2015M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Cooperstown Central School District – Financial Management (2024M-65)
… amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt reserve that … surplus fund balance was in line with the statutory limit; however, we determined it exceeded the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Schoharie Central School District - School Lunch Operations (2019M-19)
… fund transfers). No one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour … cooperative bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … 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/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 independent evaluation of the … proposed budget are reasonable. Key Recommendations This budget review did not contain any recommendations. … Chenango Valley Central School District Budget Review B1745 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5DiNapoli Announces State Contract & Payment Actions for September 2014
… to added transparency via his Open Book New York website. Highlights for September 2014: Major Contracts … $2.5 million to New York City for administering day care registration. Office of Temporary and Disability Assistance … York For access to billions of dollars in state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014Edmeston Central School District – School Lunch Operations (2015M-174)
… that serves approximately 420 students, is governed by an elected five-member Board of Education. Budgeted … but meals cost more to prepare than the revenue generated by the meal sales. Key Recommendation District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Greater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267State Comptroller DiNapoli Releases School Audits
… was limited to interviews with district personnel and inspection of certain documents related to the issues … was limited to interviews with district personnel and inspection of certain documents related to the issues … review was limited to interviews with BOCES personnel and inspection of certain documents related to the issues …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0