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Management of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational … and we found instances where GSF funds were misspent by school principals. The GSF account is used to deposit …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through … operations were financially self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below … the school lunch fund so the actual cost of operations can be used in making financial decisions. … Sandy Creek …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today in Erie … Court for sentencing on June 11. “At a time when our public school resources are stretched thin, Mr. Rodriguez … which is nearing completion. DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 88-77
… benefit accruing to a municipal officer or employee as the result of a contract with the municipality which such officer … the program is conducted on school district property. As a result, it appears that the effectiveness of the program and …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Barker Central School District , Cheektowaga Central School District , Dutchess County Board of Cooperative Educational Services (BOCES) , Half Hollow … quotes from various sources before making the purchase. Of these, 26 claims totaling $47,288 lacked evidence that the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School District Audits
… 119 purchases totaling $36,329 had no receipts attached to the claims. Auditors also found 39 receipts totaling $25,342, were not itemized to show the nature or purpose of the purchase. The board … completed was within the scope of the project. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch … buildings for approximately 3,550 students, is governed by a five-member Board of Education. Budgeted school lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… The West Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an … Education. The District operates seven cafeterias located in the high school, junior high school and five elementary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District … which serve approximately 885 students and is governed by an elected seven-member Board of Education. The District … Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … claims auditor. In addition, the claims auditor approved payments for non-BOCES claims that did not have adequate …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as … The treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. … $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Comptroller DiNapoli Releases School District Audits
… period (for dental plan benefits, administrative fees and utilities), direct access to a district bank account to disburse funds. Officials also allowed payment of utilities totaling $60,641 and administrative fees totaling …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets … adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
Elmwood Village Charter School Student Enrollment and Billing 2013M174
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174