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Opinion 99-5
… SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and … library system. You indicate that the school district is not currently served by a library and is contemplating a … by the regents, or with any municipal or district body having control of such a library, or with the trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases School District Audits
… weaknesses were communicated confidentially to officials. St. Regis Falls Central School District – Medicaid Reimbursements (Franklin County and St. Lawrence County) The district did not maximize Medicaid …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… former assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… benefits, and accrued leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were … missed, but did not document another 506 sessions. As a result, 41% of the required services may not have been … complete information for Medicaid-eligible services. As a result, the district did not realize revenue totaling up to …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations The Director of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… raised concerns. This includes the current superintendent Susan Johnson receiving biweekly paychecks that were $7,000 … “separation agreement” with former superintendent Dr. Patricia Garcia. The district provided severance benefits …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Comptroller DiNapoli Releases School Audits
… officials did not ensure online banking access was limited to board-authorized users because no one reviewed online … 10 online banking users, six were not authorized to conduct online banking and were inappropriately provided with access. Five of the six users not authorized to conduct online banking and two others inappropriately had …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not include assistive technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public … District Attorney Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours … A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli Releases School District Audits
… the employee contracts to reduce the district’s share of health insurance costs for new employees and retirees as of … – Payroll (Niagara County) Generally, tested employees’ salaries were accurately paid. However, time sheets were not …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… office completed audits of the Frankfort-Schuyler Central School District , Hammondsport Central School District , Putnam Northern Westchester Board of … Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access … County) District officials have generally taken adequate steps towards helping to ensure computerized data was … claims are processed through the normal accounts payable process. The treasurer controlled most aspects of these …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsWayne Central School District – Property Disposal (2021M-161)
… officials do not have assurance that they received the best value for this property. We noted similar deficiencies … written policy and detailed procedures for the sale and disposal of District property to ensure that the District receives the best possible value for its surplus property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161State Comptroller DiNapoli Releases School District Audits
… could not explain how the finance committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in it levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsHighland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Comptroller DiNapoli Releases School District Audits
… Reimbursements (St. Lawrence County) The district did not claim any Medicaid reimbursements to which it was entitled. District officials did not claim Medicaid reimbursements for 12 students that auditors … officials also believed it was not cost-effective to file Medicaid claims but could not support their assertions …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… Also, district officials did not develop procedures for managing, limiting and monitoring user accounts and … County) Auditors found the treasurer did not prepare 26 of 43 months of bank reconciliations in a timely manner. … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … for the fiscal year ending June 30, 2013. Key Findings The School District has been reducing the amount of money paid to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli Releases School District Audits
… a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for … to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform an … appropriate or needed to be disabled. In addition, 79% (71 network user accounts and 14 generic or shared user …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits