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Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)

… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financial

Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)

… to staff. Key Findings The District did not provide mental health training as required to all staff for the … one elementary school’s instructional staff were offered mental health training. Seven of the 12 recommended components of mental health that educators should know were not included in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-york

Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)

… act school district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. … which operates one school with approximately 130 students, is governed by an appointed nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Opinion 89-38

… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a … the school district will purchase insurance to provide for payments to the surviving spouses of those retired school …

https://www.osc.ny.gov/legal-opinions/opinion-89-38

State Comptroller DiNapoli Releases Municipal & School Audits

… manage nonstudent network accounts and permissions. As a result, the district had an increased risk of unauthorized … maintain complete financial records or record transactions in a timely manner. The treasurer also did not record … to the executive board monthly. More than $1.1 million in checks were recorded in the accounting records, on …

https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 88-46

… of public officers which involve the exercise of judgment or discretion cannot be delegated to others, unless …

https://www.osc.ny.gov/legal-opinions/opinion-88-46

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… insurance carrier’s rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … balance and reserve funds that are not needed and not used to fund District operations. Update the fund balance policy to require compliance with statutory limits. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

State Comptroller DiNapoli Releases School District Audits

… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … 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-0

Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)

… District (District) officials adequately managed network user accounts. Key Findings District officials: Did not adequately manage network user accounts. We identified 66 unneeded user accounts including 52 generic accounts and 14 former … District District officials adequately managed network user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021m

DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City

… labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … to determine how to best educate our children and pay for it,” DiNapoli said. “My office’s report identifies the … of revenues from property taxes. On the other end of the spectrum, the Mohawk Valley and North Country rely on state …

https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-city

State Comptroller DiNapoli Releases Municipal & School Audits

… Board of Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not … stolen or misused, potentially resulting in unauthorized building access. BOCES officials did not deactivate 48 badges … accounts. They also created 25 duplicate accounts in the building access system and physical badges for current BOCES …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… purchases. As a result, the district has an increased risk that its assets could be lost, misused or stolen. … employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared … investment options or formally solicit interest rate quotes that may have resulted in higher interest …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

North Greenbush Common School District – Budgeting (2016M-112)

… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … 2014-15, the District overestimated expenditures by a total of more than $1.4 million (or 19.6 percent). Due to … points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations Adopt budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

State Comptroller DiNapoli Releases Municipal & School Audits

… that should have been turned over as abandoned property. Hilton Central School District – Audit Follow-Up (Monroe County) A previous audit, Hilton Central School District – Network Access Controls ( …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… assets with a combined cost of $79,383 were not recorded on the district’s inventory list. Town of Seneca Falls – Cash … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

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