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State Comptroller DiNapoli Releases School District Audits
… to payment. Pearl River Union Free School District – Fixed Assets (Orange County) Auditors selected 96 of the district’s fixed assets for review and concluded officials did not properly … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Total … the total, while towns followed next with $6.2 billion, or 14 percent. Nassau County had the highest debt of any local …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Comptroller DiNapoli Releases Municipal & School Audits
… loss. District officials did not adhere to the district’s investment policy and invested $35,000 in an investment … and 39 shared and service accounts. Copiague Union Free School District – Information Technology (Suffolk … not properly manage nonstudent network user accounts and financial software access controls. As a result, data and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and family members employed by the district. For the 2021 calendar year, auditors found the district could have saved …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Chenango Valley Central School District -- Budget Review (B19-4-2)
… independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Real Property Tax Cap and Tax Cap Compliance
… Tax Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School …
https://www.osc.ny.gov/local-government/property-tax-capBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Additionally, the District’s Information Technology (IT) department personnel monitored bandwidth usage and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per … Education Department (SED) regulations. Only instructional staff were required to complete mental health training. Three …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … staff training. Documentation to support attendance for the training was not maintained and we were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New … did not maintain documentation to support attendance for training and we were unable to determine which staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newLake Pleasant Central School District - School District Website (S9-19-36)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… post: A final annual budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual … website: Final annual budget and a comprehensive appended property tax report card. Should enhance transparency by: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… report - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to maintain a website that provided the public with transparent and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCandor Central School District – School Lunch Operations (2015M-173)
… of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to … 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer … appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. Key Findings The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… audit was to assess the internal controls over selected District financial activity for the period July 1, 2012 … November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is governed by … members. The District’s expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingDiNapoli: Cyberattack Complaints in New York Rise 53%
… website, email system, phones, and back-end functions like payroll and student management. Other attacks on local …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentOSC's Online Government Accounting Schools
… Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools