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Putnam Central School District – Budgeting (2015M-243)
… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background … five-member Board of Education, operates one school for 20 students from kindergarten through sixth grade, after … Central School District. Budgeted appropriations for the 2015-16 fiscal year total approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… procedures that enable monthly budget monitoring. Contract with an independent auditor to perform the annual audit of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Nassau County. The District, which operates four schools with approximately 2,400 students, is governed by an elected … deposits during 2015-16 were not made in a timely manner, with the time between collection and deposit dates ranging …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Chenango Valley Central School District -- Budget Review (B17-4-5)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Amagansett Union Free School District – Financial Condition (2014M-91)
… Board of Education. The District operates one school with 108 students attending kindergarten through grade six …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Twelve of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … for the 2020-21 school year by September 15, 2020. Thirty of the 81 employees’ records we tested showed training was … (SED) regulations. All 12 recommended components of mental health that educators should know were included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingSaranac Central School District - School District Website (S9-19-30)
… property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included specific …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Newark Central School District - School District Website (S9-19-38)
… with transparent and comprehensive financial information. Key Findings District officials maintained a website but … information with the current final annual budget. Key Recommendations Ensure that budget-to-actual results, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Grand Island Central School District - School District Website (S9-19-31)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … easily accessible location. Corrective action plans (CAPs) with a specific individual responsible for corrective action … of corrective action. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Central Square Central School District - School District Website (S9-19-29)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … in a location easy to access. District officials agreed with our recommendations and indicated they will take … resources to maintain a website that provided the public with transparent and comprehensive financial information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Required Reporting
… Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook … of Accounts Query School District Account Codes - Added for GASB 84 [pdf] Accounting and Reporting Manuals (ARM): …
https://www.osc.ny.gov/local-government/required-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk … fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net … consistently filed the annual financial report and the tax cap form late with the Comptroller’s Office; and did not …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not invest in accordance with statutory requirements. As a result, district … but did not ensure the district’s investments complied with the policy’s list of eligible investments. In addition, … for the village’s accounting software that she paid for with her personal credit card. The village should not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Cyberattack Complaints in New York Rise 53%
… number of cybercrime victims in the nation in 2022 with losses skyrocketing 632% since 2016. The two most … the ramifications of which the county is still dealing with, required the county to disable important computer … and schools to help them manage the risks associated with cybersecurity. Risks in Local Governments and School …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentAbout the Academy
… such as budgeting, audits, ethics and fraud prevention. With more than 100 training sessions typically offered each … related to school district funding. She started her career with New York State in 1991 with the Department of Health. Janet earned a Doctorate in …
https://www.osc.ny.gov/local-government/academy/about-academyCalculating Days Worked – Enhanced Reporting
… (those who are working their full SWD) should be reported with full-time days. Part-time employees (those who are … many days worked should be reported each month: January with two pay periods: The days worked reported equal 17.34 February with two pay periods: The days worked reported equal 17.34 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedSelected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees … goals. Background The Migrant Education Program (Program) is a federal grant program authorized by the Federal … to establish the Migrant Education Tutorial Services (METS) program teams, which deliver supplemental academic and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programState Comptroller DiNapoli Releases School District Audits
… services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime … not ensure goods and services were procured in accordance with applicable statutes or district policy and did not … prior to payment. District officials did not comply with competitive bidding requirements or the district’s …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits