Search
Comptroller DiNapoli Releases State Audits
… An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, including … An initial report, issued in March 2012, determined DOT was not reviewing its real property holdings to identify …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… monitor non-instructional employee overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after the overtime was worked. Catskill Central School District – Financial …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Sound cash management assures that investments are optimized for … We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving cash management starts with building an … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsIndividuals with Disabilities Education Act – Federal Funding and New York
… The Individuals with Disabilities Education Act (IDEA), which originated in … in the least restrictive environment possible to children with disabilities and provides federal funding to support … services mandated by a student’s IEP can be supported with IDEA funds. Allowable IDEA expenses include school aide …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actComptroller DiNapoli Releases School District Audits
… there is no way to determine whether the certification was completed prior to the treasurer distributing paychecks … school receives. The initial agreement began in 2003 and was subsequently updated by a revised agreement approved by a … evidence to demonstrate whether the vendor selected was a prudent and economical use of public funds. Floral …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOversight of Pupil Transportation Services (Follow-Up)
… completed the Department-established School Bus Driver Safety Training Program and to make an annual report … requirements, the Department administers the School Bus Driver Safety Training Program, through which 1,400 school bus driver instructors provide school bus drivers, monitors, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… public authorities through their Cyber Incident Response Team (CIRT) is achieving the desired outcomes or is targeting … and their needs. “New York’s Cyber Incident Response Team plays a vital role in safeguarding our infrastructure … sessions on phishing emails between July 2020 and March 2021. Between August 2019 and December 2020, CIRT conducted …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesOpinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school … for school district) GENERAL MUNICIPAL LAW §800(3): If the compensation paid to the law partner of a school board … We also note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4DiNapoli Report Highlights Regional Education Trends
… State Comptroller Thomas P. DiNapoli issued a report today detailing regional trends in education funding, enrollment … State Comptroller Thomas P DiNapoli issued a report today detailing regional trends in education funding enrollment and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsState Comptroller DiNapoli Releases School District Audits
… determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … School District – Claims Auditing (Suffolk County) Except for minor discrepancies, auditors found that claims were for appropriate purposes, adequately documented, properly …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and … to officials. Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden Central School District – Cash Management (Tompkins County) District … other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … establish petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… nationwide. The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school … and spending on existing programs. Rochester and Buffalo set aside around 62% of their funding for operational … the full expansion of the city’s 3-K initiative (universal free educational childcare for 3-year-olds), which began …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressComptroller DiNapoli Releases School District Audits
… approximately $3,900. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… (Putnam County) The transportation department’s payroll was not adequately approved, supported and documented. In addition, a staff person received overtime pay that was not properly supported by documentation. Minerva Central … 2018-19 and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsImplementation of the Dignity for All Students Act
… district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material … such as ensuring that DAC contact information is widely accessible. Some schools also did not provide DASA …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-act