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Comptroller DiNapoli Releases School District Audits
… (Chautauqua County) District officials did not provide IT security awareness training for individuals who used the … and update the district procurement policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsNiagara Charter School - Information Technology (2018M-172)
… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT … School officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Elmwood Village Charter School – Building Acquisition (2017M-237)
Elmwood Village Charter School Building Acquisition 2017M237
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Unadilla 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 … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the District’s progress, as of June 2021, in … was not implemented. … The purpose of our review was to assess the Districts progress as of June 2021 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fGreen Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsState Comptroller DiNapoli Releases School District Audits
… with 17 claims totaling $11,173. Wheelerville Union Free School District – Unused IT Asset Inventory (Fulton … awareness training. South Seneca Central School District – Online Banking (Seneca County) The board and district officials did not ensure that online banking transactions were appropriate and secure. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… and manual timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave than their collective … auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … software, which allowed them to potentially control all phases of financial transactions. Officials paid BOCES … responsibilities of each party may not be understood by all parties resulting in cybersecurity gaps. Indian River …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsEldred Central School District - Financial Condition (2018M-138)
… had 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other self-study packages to meet the training needs and requirements of their staff. … training methods can be a convenient and economical way to train staff and will allow local governments and school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingUniversity Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andState 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-auditLiberty Central School District – Financial Operations (2016M-25)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2014 … through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2000-14
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees, or payment … be provided by a public retirement system", "payments to a fund or insurer to provide income to retirees", or "payments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve … plans for use that are more specific to the actual needs of the District. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… 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 health training as required to any staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… Free 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 health training to any staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-new