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State Comptroller DiNapoli Releases Municipal & School Audits
… (cash or check) listed in the collection records and 26 entries totaling approximately $18,000 did not have either … not invest in accordance with statutory requirements. As a result, district investments were at an increased risk of … County) The board did not properly audit claims, and as a result, payments were made prior to audit, for unsupported …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… complete report - pdf] Audit Objective Determine whether District officials accurately and timely billed nonresident … tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … for nonresident students placed at the District to the School Business Executive. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Rocky Point Union Free School District – Overtime (2021M-80)
… (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary … officials did not adequately authorize, monitor or control overtime. As a result, the District may have incurred … officials did not: Adopt written policies to ensure all overtime hours were preapproved, incurred only when necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Jefferson Central School District – Procuring Services (2021M-42)
… District officials did not always seek competition for services. Officials paid: $135,000 to 10 of the 14 … competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit … period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments … were reported in submissions to the New York State Local Retirement System. Although these errors are beyond the scope …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167State Comptroller DiNapoli Releases Municipal & School Audits
… of the budget, must review all recommendations made by the State Comptroller’s office, and adjust its proposed … provide IT security awareness training as required by a board-adopted policy or implement an IT contingency … has an increased risk that the network may be accessed by unauthorized individuals, data will be lost, and the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for eight of the 13 months in the audit period; or prepare bank reconciliations. Adequate cash collection controls were … overtime. Auditors reviewed 169 overtime request forms and the associated time sheets for five facilities and … overtime pay totaling $78,595 and determined that 100 forms lacked the reason officials paid overtime totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsAssessment Roll Verification (ARV) for School Districts
… those related to STAR, clergy and volunteer firefighters All assessment adjustments must be reported in detail by …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the … 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… from neighboring districts. The District is governed by a Board of Education which normally comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… totaling $5.5 million within three days, as required by the School’s policy. Because School officials did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… School District, a special act school district created by the State Legislature, is located in the Town of Mount … one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted … with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… as required to all staff for the 2020-21 school year by September 15, 2020 per New York State Education Department … health training to all staff and ensure it is completed by September 15, as required. Such training should address …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkState Comptroller DiNapoli Releases School District Audits
… maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… 66 unneeded user accounts including 52 generic accounts and 14 former employees’ accounts. Adequately managed network … existing network user accounts, including generic accounts and disable any deemed unneeded. District officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… six schools with approximately 5,500 students, is governed by an eight-member Board of Education appointed from the … Findings Because the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal … limits. Ensure that reserve funds are established by resolution. … BellmoreMerrick Central High School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… saved more than $800,000 in health insurance costs by switching carriers and offering employees a buyout incentive, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “In a time … time period, the district saved an additional $283,000 by offering 25 employees an annual health insurance buyout …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsState Comptroller DiNapoli Releases School District Audits
… were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 89-38
… and Social Security Law. The insurance purchased by the school district under the proposed program would … public employers and public employees is authorized by article 14 of the Civil Service Law (§200 et seq .). It is … pertinent to this inquiry. Section 470, as last amended by L 1989, ch 236, prohibits until July 1, 1991 changes …
https://www.osc.ny.gov/legal-opinions/opinion-89-38