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Valley 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-154Schroon Lake Central School District – Financial Condition (2014M-145)
… Town of Chester in Warren County. The District is governed by the Board of Education which comprises five elected … fund balance accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Candor Central School District – School Lunch Operations (2015M-173)
… Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… in two of the reserves (the unemployment insurance and tax reduction reserves), totaling $2.2 million, appeared …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfFairport Central School District - Payroll and Employee Benefits (2023-118)
… Audit Objective Determine whether Fairport Central School District (District) officials accurately paid … we found one of the five employees that received a retirement incentive should not have been paid $2,000 because …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Keene Central School District – Claims Processing (2015M-299)
… one school with approximately 165 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… one school with approximately 260 students, is governed by an elected five-member Board of Education. Budgeted … District officials achieved health insurance cost savings by changing health insurance carriers and offering employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50State Comptroller DiNapoli Releases Municipal & School Audits
… the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were … 681 network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … reviewed lacked necessary supporting documentation. In addition, the board did not comply with state law when it …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Wyandanch Union Free School District – Budget Review (B23-7-1)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to … Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an … of $23,105,027, which is within the limits established by law. Key Recommendation This budget review did not have …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Gananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Spackenkill Union Free School District – Professional Services (2021M-89)
… This represents at least 60 percent of the total paid to professional service providers during the audit period. … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … service providers. Key Findings District officials did not always use a competitive method to procure professional … providers were competitively sought. The District did not have written agreements with three professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Port Byron Central School District – Network User Accounts (2021M-119)
… with our recommendations and initiated or indicated they plan to initiate corrective action. … Determine whether Port …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Sex Offender Registration - Rochester City Police Department (S9-14-24)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/rochester-city-police-s9-14-24.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… from 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… pleading guilty, she admitted that she stole about $24,000 by depositing checks payable to the school district into bank … She also admitted to stealing at least $10,000 more by using the school district’s Amazon account and credit … to pay $34,000 in restitution. This case was investigated by the FBI, the New York State Police, and the Office of the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… so taxpayers know their money isn’t being squandered.” For the audit period of July 1, 2019 to March 31, 2022, … assets, worth nearly $280,000, were not properly accounted for. Although three districts — East Quogue Union Free School … and that asset records, at a minimum, include: the make, model and serial number; the name of the individual to whom …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipment