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State Comptroller DiNapoli Releases Municipal & School Audits
… adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI in eight shared folders; or maintain a data inventory to … solicit interest rate quotes that may have resulted in higher interest earnings. Persistence Preparatory Academy …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… amounts billed. Campbell-Savona Central School District – Student State Aid (Steuben County) District officials did not …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … board members did not complete the annual SHP training. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… officials and employees. District officials agreed with our recommendations and indicated they intend to take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologySeneca Falls Central School District – Procurement (2021M-201)
… bidding and quote thresholds lacked competition or documentation to support an exception from competition. The purchases totaled $456,331 of which: … did not competitively procure or document an exception from soliciting competition for services provided by six …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
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)
… and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed and … corrective action. … Determine whether Nyack Union Free School District District officials adequately managed and …
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)
… Consider offering a health insurance buyout incentive to help reduce costs. Consider providing select special education services in-house to help reduce costs. District officials generally agreed … and have initiated or indicated they planned to initiate corrective action. … Determine whether Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTioga Central School District – Cash Management (2020M-83)
… District (District) officials maximized interest earnings. Key Findings Interest earnings were not maximized. District … interest earnings could have increased by $215,120. Key Recommendations Prepare monthly cash flow forecasts that … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Opinion 88-46
… would have the authority to: Determine the value of any property, other than cash, contributed by a participating … or districts on a ratio of full valuations of real property, or on the basis of the amount of services rendered …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Addison Central …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Ripley Central School District – Financial Management (2021M-23)
… pdf ] Audit Objective Determine whether the Ripley Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Ripley Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Morristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Arkport Central School District – Network Access Controls (2021M-162)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in out-of-district … … Determine if tuition billings for the Niagara Falls City School District District students enrolled in outofdistrict …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Susquehanna Valley Central School District – Information Technology (2020M-95)
Determine whether Susquehanna Valley Central School District District officials established information technology IT controls over user access to protect against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mValley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s … whether the Board of Education Board and Valley Central School District District officials ensured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154