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State Comptroller DiNapoli Releases School District Audits
… County) District officials developed a process to account for leave accruals and a system over payments for …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsAccess Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… today announced that five villages were designated in fiscal stress under his Fiscal Stress Monitoring System … year local governments and designated one village in “moderate fiscal stress” and four villages as “susceptible … The village of Coxsackie (Greene County) was classified in “moderate fiscal stress.” The four villages classified as …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesComptroller DiNapoli: Positive Financial Indicators in Middletown
… and positive budget trends have created a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. … of which came from property taxes ($16.7 million), charges for services ($12.2 million) and sales and use taxes ($9.7 …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownSaranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Opinion 95-24
… fund or from a reserve fund during the preceding school year and the school district's approved expenditures for … service for school building purposes in the current school year (Education Law, §3601-a[6]; §3602[6]). The term …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. East Irondequoit Central School District – … for 15 students. Glens Falls Common School District – Cash Management (Warren County) District officials did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… professional services. Also, the purchasing agent and claims auditor did not always ensure that purchases were made … it was not entitled. Sherman Central School District – Claims Processing (Chautauqua County) The board and district … adequate written policies and procedures governing the claims processing function. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… officials did not provide cybersecurity awareness training to employees, they did not disable or remove unnecessary user accounts on the network and they failed to properly manage personal, private and sensitive … The district did not have adequate internal controls to ensure that cash receipts were properly accounted for due …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … a total of $4.8 million of fund balance and reserve funds during the 2012-13 through 2014-15 fiscal years. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 99-11
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and … PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… in these arrests. The State Police will continue to hold those accountable whose actions hurt our community, and …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorOpinion 91-62
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public … to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; … purposes (see, e.g., Comereski v City of Elmira , 308 NY 248). Therefore, since there is no constitutional bar to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Buffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bethlehem Central School … properly planned, authorized contracts, and accounted for the ongoing project. However, auditors found that while …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… School District and the Vestal Central School District . "In today's fiscal climate, budget transparency and … online banking transactions. Not all employees involved in the online banking process have received Internet security … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Vestal Central School …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… report released in March 2010. Background The City of Rochester is located in Monroe County. The City is governed … and one recommendation was not implemented. … City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fOpinion 90-1
… for public purposes ( Comereski v City of Elmira , 308 NY 248). Towns are authorized to develop playgrounds for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-1State Comptroller DiNapoli Releases School District Audits
… not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their … whether the collections were remitted intact and in a timely manner. Student treasurers also did not maintain … services without public written disclosure of his interest in the contract with the district. New Lebanon Central School …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-24
… and the manner in which the outside users may be charged for that service. You indicate that, some years ago, a trunk … or village or with one or more corporations or individuals for the joint disposal of sewage, and the expense of such … of a county sewer district, is authorized to contract "... for the collection, conveyance, treatment or disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24