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State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Brookhaven-Comsewogue Union … the district and officials did not establish an adequate accounting system for the district’s funds. As a result, …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… Purpose of Audit The purpose of our audit was to review the District’s process for … The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and operates 56 schools with approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Opinion 93-12

… individuals (see 1979 Opns St Comp No. 79-358, unreported; 32 Opns St Comp, 1976, p 156; cf . 1976 Opns St Comp No. …

https://www.osc.ny.gov/legal-opinions/opinion-93-12

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Granville … District – Medicaid Reimbursements (Washington County) The district did not maximize Medicaid reimbursements by … realized revenues totaling $9,011, from 50% reimbursement of eligible costs. Mineola Union Free School District – …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… or disaster could affect the timely processing of its business functions. Chautauqua Lake Central School District – …

https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician

… work hours at two public school districts, according to an audit and investigation released by State Comptroller … A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours of community service and … which he paid. Rodriguez pleaded guilty in April to scheming to defraud in the first degree, a class E felony. …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technician

State Comptroller DiNapoli Releases School District Audits

… increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES … which has allowed them to offer an additional class in-house. Officials calculated potential savings of over … this action. Furthermore, officials negotiated a change in the employee contracts to reduce the district’s share of …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-audits

Wayne 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 … 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-161

Local Government Financial Data Sources

… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, … Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-sources

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … District – Salaries, Wages and Leave Benefits (Cayuga County) District officials accurately paid salaries and wages … – Financial Management (Broome County) The trustee and treasurer did not demonstrate effective financial management. …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1

State Comptroller DiNapoli Releases School Audits

… a result, the risk that the district may become the victim of a cybercrime and experience financial losses is heightened. Of the district’s 10 online banking users, six were not … and were inappropriately provided with access. Five of the six users not authorized to conduct online banking and …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits

Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)

… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by September 15, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-training

Highland Central School District – Financial Condition (2013M-358)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District

… New York State Comptroller Thomas P. DiNapoli released an audit today of the Hempstead Union Free School District that … Hempstead’s administrators and school board members to act immediately and address the issues contained in this … Establish procedures to ensure that employee leave accrual records are accurate; Discontinue the practice of calling …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-district

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Opinion 99-5

… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … named in section 255 of the Education Law, which include municipalities and school districts (see Education Law, …

https://www.osc.ny.gov/legal-opinions/opinion-99-5