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State Comptroller DiNapoli Releases Municipal & School Audits
… did not authorize the treasurer to sign district checks with an electronic signature, the treasurer used an … District officials did not monitor users’ compliance with the district’s acceptable Internet use policy (AUP). Of …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 … 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mBrocton Central School District – Purchasing (2015M-305)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 … through November 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … applications with the State Education Department (SED), and the aid was subsequently approved. Had officials … Key Recommendations Establish procedures for preparing and submitting transportation aid applications. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… Program were arrested for engaging in several schemes to defraud the program following a joint investigation. Jason … Law §496.03). “Cecile, DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” … DiNapoli and his staff in ensuring that public servants do not abuse the public trust. I thank Superintendent Jaime …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeChenango Valley Central School District -- Budget Review (B19-4-2)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … Provide mental health training to all staff and ensure it is completed by September 15, as required. Such training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a separate set of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsCincinnatus Central School District – Procurement (2021M-111)
… during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111West Seneca Central School District - Community Education (2019M-241)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight to help … receipts records to verify that all amounts were collected and remitted to the District. As a result, the District did … adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all overdue accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141East Syracuse Minoa Central School District – Information Technology (2020M-174)
… private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use … private and sensitive information PPSI on the financial server was adequately protected from unauthorized access use …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mTown of Webb Union Free School District – Fund Balance (2016M-140)
… District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, … a result the District’s fund balance has become excessive and District officials may have levied more taxes than … the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop realistic budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which … costs. District officials also do not regularly review and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition rate. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Keene Central School District – Transportation State Aid (2021M-63)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings … in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… savings would have covered the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The … station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations Procure fuel in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19New Hartford Central School District – Payroll (2021M-149)
… another employee routinely monitored the payroll clerk’s work by comparing payroll source documents to payrolls to … job duties. Properly monitor the payroll clerk’s work. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … in the District’s response letter. … Determine whether the Van HornesvilleOwen D Young Central School Districts District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management