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Huntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process over ECA funds … Ensure the Central Treasurer issues pre-numbered receipts to the ECA clubs at the time funds are placed in her custody. … should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in … required by the purchasing policy. … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253East Moriches Union Free School District -- Budget Review (B17-7-4)
… 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … for this budget review. … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Franklin Square Union Free School District – Fund Balance (2016M-129)
… that result in the appropriation of fund balance that is not used to finance District operations … Franklin Square …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Southampton Union Free School District – Financial Management (2024M-43)
… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … School District – Transportation State Aid and Reserve Funds (St. Lawrence County) The district did not apply for … expenditures that could have been paid for with reserve funds, five of which appear to be overfunded by more than $18 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … limit. Mount Markham Central School District – Reserve Funds (Herkimer County) The board did not maintain some of its eight reserve funds at reasonable levels. The retirement contribution and …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have … that district officials could have invested idle operating funds averaging approximately $2.7 million during the audit …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … wages or separation payments. However, opportunities exist for the board and district officials to improve internal … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could not always locate information …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Comptroller DiNapoli Releases School Audits
… private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the network. Two of the … and found that the department employees were paid $194,514 for overtime that was not approved until up to 20 days after …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Village of Liberty , Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… of Guilford – Budgeting (Chenango County) The board did not develop realistic budgets. Estimated revenues were … budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … is increased. Fifteen network users (41%) did not have signed forms acknowledging they received and reviewed …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Florida Union Free School District – Information Technology (2017M-146)
… (IT) were appropriately designed and operating effectively for the period July 1, 2015 through June 9, 2017. Background … and the Mid-Hudson Regional Information Center (MHRIC) for IT services. Key Findings Employees do not comply with … lead to confusion over roles and responsibilities of each party. Key Recommendations Review and monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … District, which operates nine schools with approximately 7,100 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… approximately $41.2 million. Key Findings The District did not claim $117,670 in costs for individual education plan … provided to Medicaid-eligible students because it did not obtain prescriptions, parental consent was not obtained or service providers did not meet certain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mQuogue Union Free School District – Financial Condition Management (2017M-196)
… 1, 2012 through June 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in … retained is necessary and reasonable. … Quogue Union Free School District Financial Condition Management 2017M196 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in … with applicable statutes. … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235