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Oversight of School Fire Safety Compliance (Follow-Up)

… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building …

https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-follow

Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)

… 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns … students receiving educational services and bill their school districts for those services. The District did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster

Buffalo Academy of Science Charter School – School Building Lease (2013M-138)

… of Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the period July 1, 2006, to April 22, … 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138

Introduction – Travel and Conference Expense Management

… expenses to employees even when the local government or school district's credit card was used for these expenses. … conferences for personal reasons at local government or school district expense. Missing or insufficient … that travel-related expenses were for local government or school district purposes. Inadequate audit of travel …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network and financial software access controls were adequate. Key Findings School officials did not ensure that network and financial …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Wyandanch Union Free School District – Budget Review (B21-7-1)

… 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Highland Central School District – Financial Condition (2013M-358)

… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Long Lake Central School District – Payroll (2016M-90)

… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

DiNapoli Report Highlights Local Government Reliance on Federal Aid

State Comptroller Thomas P DiNapoli issued a report today detailing the impact of federal aid on New Yorks municipalities and school districts

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aid

State Comptroller DiNapoli Releases School District Audits

… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … officials negotiated a change in the employee contracts to reduce the district’s share of health insurance costs for …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-audits

Tuition Assistance Program – Metropolitan College of New York

… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-york

Audit of the Tuition Assistance Program at Pratt Institute

… complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when certifying students … a sample of 50 randomly selected TAP awards paid for 49 students, as well as other awards paid to these students …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute

Comptroller DiNapoli Releases School District Audits

… district procurement policy. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits

Niagara Charter School - Information Technology (2018M-172)

… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Elmwood Village Charter School – Building Acquisition (2017M-237)

… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… Audit Objective Determine whether Unadilla Valley Central School District (District) officials established nonresident … maximum allowable rate during four of the past five school years. As a result, the District overcharged seven …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)

… released in August 2016. Background The Horseheads Central School District (District) is located in the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-f

Green Tech High Charter School – Payroll (2023M-157)

… forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed.  Could …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were … officials did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a per-meal cost analysis to ensure that the District is raising enough revenues to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

State Comptroller DiNapoli Releases School District Audits

… 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. … to access a district bank account. The board’s online banking policy dated April 24, 2013, had not been …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits