Search
State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … City School District – Reserve Funds (Cattaraugus County) The board and district officials properly established the … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354State Comptroller DiNapoli Releases School District Audits
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 92-11
… Law, §6-n authorizes the governing board of any "municipal corporation", which is defined to include school districts, … the fiscal year. With certain exceptions, the municipal corporation may make expenditures from the fund for any loss, … Section 6-n(2)(b) provides that where a municipal corporation has previously established a reserve fund under …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 95-27
… as added by chapter 82 of the Laws of 1995, provide a "grace period" for submission of claims for adjustments in the … section 3604(5)(b) does not expressly provide for a "grace period", prior to January 1, 1996, there is no … as added by chapter 82 of the Laws of 1995 provide a grace period for submission of claims for adjustments in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Central Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Grand Island Central School District - School District Website (S9-19-31)
… Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with … Officials did not post: Comprehensive budget-to-actual results in an easily accessible location. … Determine whether the Grand Island Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Saranac 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-s9-19-30Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to any staff for the … 15, 2020. None of the 12 recommended components of mental health that educators should know were included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … (SED) regulations. Training offered did not provide any of the recommended components of mental health that educators should know. Key … District resources to provide the mental health component of the New York Safe Schools Against Violence in Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newBrushton-Moira Central School District – Tuition Billing (2023M-158)
… underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158State Comptroller DiNapoli Releases School District Audits
… prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than $294,000 when purchasing 11 buses. Auditors estimate the district will pay about $11,000 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 88-15
Whether there would be a conflict of interest if the village or school district utilized the services of the insurance agency
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Comptroller DiNapoli Releases Municipal & School Audits
… have been able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment Program … earnings than the $189,305 earned during the audit period. Lake Placid Central School District – Transportation State …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not … and have used $1.5 million in appropriated fund balance to fund operations. Because of the district’s ongoing … not adopt multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits