Search
State Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Introduction – Travel and Conference Expense Management
… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionElmwood Village Charter School – Building Acquisition (2017M-237)
… 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member Board of Trustees, has … million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… The Horseheads Central School District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … and the Town of Cayuta in Schuyler County. The District is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationGreen Tech High Charter School – Payroll (2023M-157)
… coverage coordinators and review and maintain supporting documentation for class coverage payments. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Niagara Charter School - Information Technology (2018M-172)
… private and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is … personal private and sensitive information on or accessed by the Schools information technology assets is properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days … the number of hours worked and then divide those hours by the SWD. However, not all situations are that simple. The … of hours worked during the report period ÷ Number of hours in the SWD = Number of days worked to be reported The …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedElementary and Secondary Education – 2022 Financial Condition Report
… Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for which data are available, New … profiles and regional costs, among other factors. In SY 2019-20, 56.1 percent of K-12 students were certified for … Local Resources Represent the Largest Source of Funding In SY 2020-21, support for public elementary and secondary …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Granville Central School District – Medicaid … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School District – … New York State Comptroller Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… In addition, 10 checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … District officials did not establish written procedures for password management, wireless security, remote access and … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Northern Adirondack Central School District – Financial Condition (Clinton County and … the declining fund balance. Northern Adirondack Central School District – Leave Accruals (Clinton County and Franklin …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsMental Health Education, Supports, and Services in Schools
… mental health instruction to students as required by law. In addition, we also sought to determine the extent to which … of overall health and well-being. Being mentally healthy in childhood means reaching developmental and emotional … a positive quality of life and can function well at home, in school, and in their communities. However, many children …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditOnline and Computer-Aided Training – Travel and Conference Expense Management
… costs. It may be appropriate to make a computer and/or Internet service temporarily available to staff to facilitate … library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingLiberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… The University Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andEldred Central School District - Financial Condition (2018M-138)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138