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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … documentation. In addition, the board did not comply with state law when it appointed the clerk of the board as the … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Chester Union Free School District – Information Technology (2021M-107)
… complete report - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials … Determine whether Chester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… for nonresident students. Key Finding District officials did not adopt a clear and comprehensive nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Monroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary … Properly restrict user permissions in the financial application. In addition, sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by submitting claims …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Argyle Central School District – Medicaid Reimbursements (2020M-171)
… Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by submitting claims …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Seneca Falls Central School District – Procurement (2021M-201)
… Objective Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key Findings District officials did not … Determine whether Seneca Falls Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… Although the District paid for a DRP template, officials did not obtain it. Without a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologySchroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentOpinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library … Whether the trustees of a school district library may adopt provisions to cover …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12New Paltz Central School District – Payroll (2021M-45)
… paid employees’ salaries and wages accurately but did not establish adequate controls over payroll. Payroll was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had … have and use their own network user accounts to access the District’s network. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… year totaled $82 million. Key Findings District officials did not verify that all non-original equipment manufacturer … non-OEM options installed on 12 of the buses. The Board did not properly plan for the use of reserve funds. Balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesCandor Central School District – School Lunch Operations (2015M-173)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. Key … Candor Central School District School Lunch Operations 2015M173 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Wyandanch Union Free School District – Budget Review (B23-7-1)
… established by law. Key Recommendation This budget review did not have any recommendations. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Nyack Union Free School District – Network User Accounts (2021M-113)
… (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not ensure that network user accounts were adequately managed and monitored. … reviewing user access and disabling unnecessary network user accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… insurance buyout incentives and providing select special education services in-house. Key Findings District officials … $10,000 and $251,000. Providing select special education programs in-house. Savings could be approximately … to help reduce costs. Consider providing select special education services in-house to help reduce costs. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost