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State Comptroller DiNapoli Releases School Audits

… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … by appropriating fund balance each year, although these funds were not needed due to the operating surpluses …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … data. … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)

… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school … District contracts with Milford Central School District to manage its school lunch operations. Budgeted … meals per labor hour (MPLH) that would have allowed them to identify the loss per meal equivalent, and identify …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… Purpose of Audit The purpose of our audit was to determine if the District was effectively managing … schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 employees. Budgeted … approximately $1.7 million. Key Findings Meals cost more to prepare than the revenue generated by the meal sales. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

State Comptroller DiNapoli Releases School Audits

… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits

Opinion 2002-7

… or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …

https://www.osc.ny.gov/legal-opinions/opinion-2002-7

State Comptroller DiNapoli Releases School District Audits

… authorization. Friendship Central School District – Fund Balance and Reserves (Allegany County) The board and district officials did not properly manage fund balance and reserves. As a result, real property taxes were … This made it appear the district needed to use fund balance and reserves to close projected budget gaps. However, …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1

Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15

https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdf

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … a funding source. The board also increased real property taxes by $2.6 million over the last three years despite … criminal history background checks on nine out of 157 employees tested. Hornell City School District – …

https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0

Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management

… not be charged to a government or school district credit card. Cash Advances for Conferences If your local government …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses

True North Rochester Preparatory Charter School - Information Technology (2019M-148)

… officials did not provide IT security awareness training to staff. Hardware and software inventory records were … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive … recovery plan. Provide security awareness training to staff and maintain complete and up-to-date hardware and …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year charter by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board … We also reviewed the relevant factors included in the calculation for all five final billings to the school districts and did not identify any discrepancies in the School’s calculation. We selected a judgmental sample …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174