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Opinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … village trustee and school district attorney, in which you state that you are the comptroller of an incorporated … exceptions. In view of our policy of deferring to the State Education Department on matters which relate solely to …
https://www.osc.ny.gov/legal-opinions/opinion-88-15West Babylon Union Free School District – School Lunch Operations (2016M-243)
… of Audit The purpose of our audit was to determine if the District was effectively managing cafeteria operations for … March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, Suffolk … The District operates seven cafeterias located in the high school, junior high school and five elementary schools, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer of the Frewsburg Central School District, for stealing nearly … to light, and recovering the stolen money for the students of Frewsburg.” Smoulder, 27, stole $6,982 in cash from the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether … 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)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website, but certain financial information was not posted, … documents and audits with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help …
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)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27State Comptroller DiNapoli Releases School District Audits
… County) Tuition billings for district students enrolled in out-of-district programs were not always accurately … did not obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsRockville Centre Union Free School District - School District Website (S9-19-28)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
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 Municipal & School Audits
… could achieve greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members … if it had more cost-effective buyout requirements. Village of Solvay – Financial Management (Onondaga County) The board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2008-1
… rule, however, a gift constitutes a voluntary transfer of property from one to another without consideration ( see e.g. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newLake Pleasant Central School District - School District Website (S9-19-36)
… Objective Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website … action. … Determine whether the Lake Pleasant Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… acceptable computer use, e-mail or internet use or breach notification. The District has not established controls over … records. Adopt and implement a comprehensive computer use policy, which should be provided to all personnel, and a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dalton-Nunda Central …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationGilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… of Audit The purpose of our audit was to determine if the District’s cafeteria operations were managed properly for the … 29, 2015. Background The Gilbertsville-Mount Upton Central School District is located in the Towns of Butternuts, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Greenbush Central School District – Leave Accruals (2021M-177)
… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for … 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster