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State Comptroller DiNapoli Releases Municipal & School Audits
… district’s acceptable Internet use policy (AUP). Of the 37 network users reviewed: Fifteen network users (41%) accessed websites, such as shopping, entertainment, online gambling and social media, on …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State 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-auditsComptroller DiNapoli Releases School District Audits
… (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of … past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … District – Separation Payments (Albany County) The former business manager’s separation payment was inadequately …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt Central … audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Arkport Central School …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… July 1, 2015 through December 1, 2016. Background The Baldwin Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… condition for the period July 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School … five-member Board of Education. The District operates no schools and has two students for whom it pays tuition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown 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 Moriches Union Free School District -- Budget Review (B17-7-4)
… in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue … deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for … Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely manner. Bank deposit slips are usually not …
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)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… through November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, … Eastchester Union Free School District Financial Management 2016M59 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Babylon Union Free School District – Financial Condition (2015M-323)
… The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … not use 94 percent of appropriated fund balance, resulting in unrestricted fund balance that exceeds legal limits. The … Recommendations Use the surplus unrestricted fund balance in a manner that benefits District residents, adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323