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Brocton Central School District – Financial Managment (2023M-44)
audit, school, brocton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brocton-central-school-district-2023-44.pdfTuckahoe Union Free School District – Overtime (2023M-53)
audit, tuckahoe, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tuckahoe-union-free-school-district-2023-53.pdfBellmore-Merrick Central High School District – Payroll (2023M-87)
audit, bellmore-merrick, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bellmore-merick-central-high-school-district-2023-87.pdfDepew Union Free School District – Investment Program (2023M-77)
audit, depew, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/depew-union-free-school-district-2023-77.pdfChatham Central School District – Financial Management (2023M-11)
audit, school, chatham
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chatham-central-school-district-2023-11.pdfDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Agent-in-Charge United States Department of Agriculture; Terry Harris, Special Agent-in-Charge, U.S. Department of …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … to each district the cost allocated to that district in the past year’s budget, the actual expenditures associated …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State 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-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school audits were issued. … New York State Comptroller Thomas P DiNapoli today announced the following school audits were issued …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsFranklin Square Union Free School District – Website Transparency (2025M-93)
… information? Audit Period July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and … information was not posted on the District’s website: Final annual budgets for fiscal years 2023-24 and 2024-25. … tax levy comparisons, fund balance information and schedule of the District’s reserve funds. Annual external …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … and expenditure projections in the 2024 proposed budget are reasonable. The county’s proposed budget includes a tax …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsSpencer-Van Etten Central School District – Information Technology (2021M-155)
… data was safeguarded. Audit Results District officials have generally taken adequate steps towards helping to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mEast Greenbush Central School District – Leave Accruals (2021M-177)
… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Fayetteville-Manlius Central School District – Professional Services (2020M-115)
… (District) officials sought competition for procurement of professional services. Audit Results With minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review … the request for proposal (RFP) timetable and ensure all professional services are procured in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed … expenditures during a three-year period, resulting in an accumulation of excess fund balance. For fiscal years … the school board appropriated a total of $60.8 million in fund balance to finance operations. The district, however, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtAudit of the Tuition Assistance Program at Stony Brook University
… and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … and the Commissioner of Educations Rules and Regulations when certifying students f …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityLaSalle School – Compliance With the Reimbursable Cost Manual
… are reimbursed by local school districts based on tuition rates established by SED. SED determines the tuition rates based on expense and other data reported on providers' annual CFRs. To … $643 in ineligible costs for staff conferences. LaSalle's Board of Trustees failed to report less-than-arm's-length …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment policy in March 2023 and invested $653,000. Depew Union Free School … and district officials did not invest available funds in financial institutions that offered competitive interest …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, now … financial interests of these students. Chapter 887 of the Laws of 1990 also created the Proprietary Schools Vocational …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018