Search
Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… President Louis LaPolla for allegedly using taxpayer funds to pay for political campaigns and a non-school related fundraiser. “The diversion of funds meant to support the education and well-being of students by … the students of the district who they were duty-bound to help, these two defendants allegedly chose to serve …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorGold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited before payment … was created by special act of the State Legislature to provide library services to residents of the North Shore School District, excluding …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… met with officials at 15 school districts (see audit for list) and reviewed the 14 public districts’ compliance with … in September 2018 and expects to use a portion of the funds to hire a full-time staff person to improve its …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how chronic … this troubling issue.” Chronic absenteeism is defined by the U.S. Department of Education as the share of students …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… of the Utica City School District (UCSD), was sentenced to pay the UCSD restitution of $11,549 for the resources … 250 hours of community service. Karam was also ordered to pay UCSD $150,000 by May 17, representing a reduction in … termination. “Bruce Karam shamelessly diverted funds meant to benefit students to further his personal interests," …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kOversight of School Safety Planning Requirements
… against threats to student and teacher safety. Since 2000, New York State schools have been required to develop and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… New York State public and charter schools, with a combined student population of nearly 2.7 million, reported more than 32,000 violent and … programs New York has in place to keep our school children out of harm’s way. We found much work needs to be done. We …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… on their websites, according to a report released today by State Comptroller Thomas P. DiNapoli. When they did post the … District Website Transparency Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkOpinion 89-38
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to … provided by or to be provided by a public retirement system, or payments to a fund or insurer to provide an income …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Compliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York … and accurately reporting statistics on crime and incidents to the State Education Department (Department). We also …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actNewark School District Public Library – Board Oversight (2014M-54)
… August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … an investment policy pursuant to statutory requirements, it did not follow or enforce the policy. Instead, it allowed …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member … The Board did not ensure that disbursements were made in an economic manner and for authorized Library purposes. … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Oversight of Chronic Absenteeism (Follow-Up)
… April 1, 2014 through April 24, 2018, and was issued on September 18, 2018, identified risks to the implementation …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followManagement of the Student-School Matching Algorithm
… Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school … public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmComptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… issue of outstanding bonds. Among the requirements imposed by the Local Finance Law ( Sections 90.00 and 90.10 ) is that … the terms and conditions of all notes and bonds sold by certain public authorities at p …
https://www.osc.ny.gov/debt/approvalsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Enlarged City School District. The Library is governed by an elected nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… ordered to serve 50 hours of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took … of her position as treasurer and thought she could get away with stealing from the school district to fund her … 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/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsOpinion 92-5
… obligation by the municipality or school district before funds may be paid to or property used on behalf of private …
https://www.osc.ny.gov/legal-opinions/opinion-92-5