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Windsor Central School District – Cafeteria Operations (2016M-130)
… Key Recommendations There were no recommendations as a result of this audit. … Windsor Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130State Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … appropriations by an annual average of $918,000 (12%) from 2020-21 through 2022-23; appropriated fund balance to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 99-6
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Insofar as here relevant, the term "revenue" is defined as including "taxes" and "moneys" (Local Finance Law, §25.00[a][5]). The term "taxes" is defined as "taxes other than real estate taxes" (Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mState Comptroller DiNapoli Releases School District Audits
… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… membership dues and sales. The thefts occurred between March and August 2019. The school district superintendent … the district in the amount of $6,982.42. The arrest is a result of a joint investigation between the State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolSpencer-Van Etten Central School District – Information Technology (2021M-155)
… Objective Determine whether the Spencer-Van Etten Central School District (District) officials ensured District … results. … Determine whether the SpencerVan Etten Central School District District officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mWest 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-243State Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website … … Determine whether the Rockville Centre Union Free School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTrumansburg Central School District – School Lunch Operations (2015M-171)
… of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to … January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171State Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0New Lebanon Central School District - School District Website (S9-19-37)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and corrective … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Beacon City School District - School District Website (S9-19-27)
… - pdf ] Audit Objective Determine whether the Beacon City School District (District) used its resources to maintain a website … respond to our audit. … Determine whether the Beacon City School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Southside Academy Charter School - Enrollment and Billing (2019M-70)
… whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70State Comptroller DiNapoli Releases Municipal & School Audits
… not recorded on the district’s original asset list and 18 assets worth $25,022 did not have asset tags, as required. … manage the district’s fund balance and reserves. As a result, the district levied more taxes than needed to fund … general fund appropriations from 2018-19 through 2021-22 by a total of $47 million and appropriated $22 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… perform comprehensive inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, … limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Auditors determined …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1