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DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… contractually entitled to for more than four months. On Nov. 1, 2012, the board appointed Johnson as interim …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolton Central School District – Fund Balance Management (Warren County) The … operations from 2015-16 through 2017-18. Deposit Central School District – Financial Condition (Broome County) …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsWayne Central School District – Property Disposal (2021M-161)
… disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, District officials do not have … written policy and detailed procedures for the sale and disposal of District property to ensure that the 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 Audits
… controls to adequately secure and protect IT systems. The rooms housing the servers and IT infrastructure did not have …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was … Officials did not establish adequate controls over network and financial application user accounts to prevent …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsHighland Central School District – Financial Condition (2013M-358)
… in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by … in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on … balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a formal budget process …
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
… following school district audits have been issued. Albion Central School District – Financial Management (Orleans … were communicated confidentially to officials. Frewsburg Central School District – Extra-Classroom Activity (ECA) and … accounting records were not properly maintained. Holland Central School District – Claims Audit (Erie County) The …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… property taxes are received. The Library Fiscal Officer or Treasurer should periodically reconcile tax receipts to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to … health component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingComptroller DiNapoli Releases School Audits
… Also, district officials did not develop procedures for managing, limiting and monitoring user accounts and … information technology (IT) security awareness training for individuals who used district IT assets. Personal … not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsLocal Government Financial Data Sources
… Local Government Financial Data Sources …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … not develop a breach notification policy, as required by New York State Technology Law. Sensitive information … Track state and local government spending a Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file … to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsSaranac Central School District - School District Website (S9-19-30)
… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kCredit Cards – Travel and Conference Expense Management
… may authorize designated employees to use a credit card issued in the name of the local government or school … to have a local government or school district credit card issued in both the name of the local government or … by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the business or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsComptroller DiNapoli Releases School District Audits
… approximately $1.6 million from 2016-17 through 2018-19. In addition, the district reported unassigned fund balance … orders totaling $15,700 lacked itemized receipts. In addition, 10 checks totaling $5,100 were written for petty … also did not disable unneeded network user accounts. In addition, auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits