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Comptroller DiNapoli Releases School District Audits
… fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsNiagara Charter School - Information Technology (2018M-172)
… IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that virus protection … its appropriate safeguarding. School officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6 million. … a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish … NRT rates for special education students in accordance with regulations. The District’s NRT rates exceeded the New … not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fGreen Tech High Charter School – Payroll (2023M-157)
… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven … forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Chenango County. The District, which operates one school with approximately 400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … may have saved at least $3,700 on fuel costs by using a state contract. Onteora Central School District – Procurement …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… operating deficits when it had operating surpluses. As of June 30, 2021, the district maintained a surplus fund balance that … officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… had 250 unneeded network user accounts, including two with administrative permissions, and the assistant … did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance … claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsEldred Central School District - Financial Condition (2018M-138)
… financial plan that seeks to fund recurring expenditures with recurring revenues. Implement cost savings and revenue … fund for subsidies and loans. District officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Online and Computer-Aided Training – Travel and Conference Expense Management
… of facilitating the training. 13 We have an extensive library of webinars available for local officials. The …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingUniversity Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is … by a 10-member Board. The School’s budgeted appropriations for the 2013-14 fiscal year are approximately $4.9 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditLiberty Central School District – Financial Operations (2016M-25)
… Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25State Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2000-14
… prior to retirement; there would be no fiscal obligation for the school district to provide payments into the program … a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the program, all school district … prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into the program …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… needs of the District. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… provide mental health training as required to any 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/unadilla-valley-central-school-district-mental-health-training-componentDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… to access appropriate services. District officials agreed with our recommendation and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-new