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FSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
FSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-snapshot-jan.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings … $12,600 for three students to the incorrect district of residence and underbilled four additional student’s district of residence by $4,200. Key Recommendations Obtain proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mLittle Flower Union Free School District – Tuition (2015M-233)
… Purpose of Audit The purpose of our audit was to review tuition billing and collection procedures for the … The District has a past-due balance of $572,141 owed to it by Suffolk County. Key Recommendations Ensure that the … all home school districts and counties. Continue efforts to collect all past-due amounts billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Opinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Local Government – 2023 Financial Condition Report
… rebound in LFY 2021, increasing by 18.8 percent over LFY 2020, when it was negatively impacted by the closure of … all local governments in local fiscal years beginning in 2020 and 2021. For fiscal years beginning in 2022, however, … combines several financial indicators into an overall score intended to measure each entity’s budgetary solvency. …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentCredit Cards – Travel and Conference Expense Management
… or school district may authorize designated employees to use a credit card issued in the name of the local government or school district to pay for certain travel and conference expenses. This can … accomplished by allowing employees who travel frequently to have a local government or school district credit card …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … some or all the recommended components, including how to access crisis support and recognizing warning signs such …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of a … Judge Joanna Seybert. When sentenced, Gregg faces up to 20 years in prison, as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudSaranac Central School District – Tuition Billing and Collections (2023M-90)
… paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … nonresident tuition for special education services and to review the grant administration procedures for the period … purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key Recommendations Bill school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Comptroller DiNapoli Releases School District Audits
… fund. The audit recommended that the board develop a plan to reduce fund balance by financing one-time expenditures, … In a follow up audit, the board used excess fund balance to finance one-time expenditures. Averill Park Central School … officials accurately paid salaries and wages according to their payroll process. However, when the superintendent …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 88-15
… listed in General Municipal Law, §801. This is in reply to your letter, written in your capacities as village trustee … (§§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Comptroller DiNapoli Releases School District Audits
… the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. East … (Rensselaer County) District officials developed a process to account for leave accruals and a system over payments for … County) Although district officials restricted access to the student information application, they did not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… officials did not provide cybersecurity awareness training to employees, they did not disable or remove unnecessary user accounts on the network and they failed to properly manage personal, private and sensitive … The district did not have adequate internal controls to ensure that cash receipts were properly accounted for due …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… the 48 IT assets were not recorded or available. Truxton Academy Charter School – Tuition Billing and Collections (Cortland County) Although … school officials accurately billed and collected basic tuition totaling $2.14 million, officials overbilled school …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… may not have received geographic priority for schools near both their current and former homes, as required by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate procurement … of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 million (67 …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… policies and unnecessary waste. Save approximately $4,700 by purchasing items from government contracts and using …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all