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State Comptroller DiNapoli Releases School District Audits
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… of Audit The purpose of our audit was to examine the resident school district tuition billing processes for the … School provides education to approximately 390 students. Resident district tuition billings for 2013-14 totaled … accurate and timely reconciliations are performed for all resident districts and credit back any money due as a result …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Cheektowaga Central School District - Capital Project Management (2022M-90)
… Transparently share capital project details with District voters. Solicit competition through bids when … submission to SED. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Comptroller DiNapoli Releases School District Audits
… data in a timely manner. Lyons Central School District – Payroll (Wayne County) District officials did not ensure … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the treasurer’s signature to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 93-20
… and paid to the county treasurer not later than the 15th day of each month following the receipt thereof. In lieu … specified in the board resolution, but not later than the 15th day of each month following receipt. Neither Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Andes Central School District - Cafeteria Operations (2019M-26)
… properly managed cafeteria operations. Key Findings School lunch fund operating deficits averaged $67,000 over the last … daily participation for breakfast and second lowest for lunch as compared to all Delaware County school districts. … to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… The purpose of our audit was to evaluate the District’s tuition billing process for the period July 1, 2014 through … June 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in … District officials properly billed for and collected tuition. Key Recommendations There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mPanama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … complies with the statutory limit and develop a plan to use the surplus funds to benefit residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
Stockbridge Valley Central School District Payroll and Leave Accruals 2014M327
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsChenango Valley Central School District – Capital Project Management (2016M-58)
… Finding District officials properly managed Phase I of the capital project, which involved constructing, renovating and … Chenango Valley Central School District Capital Project Management 2016M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap … officials are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two … on taxes despite these challenges.” Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capCamden Central School District - Claims Audit Process (2019M-124)
… the claims auditor reports to the Board of Education. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … of June 4, 2014, the State owed the District $6.6 million in aid for costs associated with operating the Tuscarora …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… supported, deposited and used extra-classroom activity (ECA) funds. Key Findings The ECA clubs did not maintain adequate records. Therefore, we … a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityLaFargeville Central School District – Information Technology (2021M-192)
… Determine whether LaFargeville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Horseheads Central School District – Network Access Controls (2021M-127)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials: Paid BOCES … to employees. Key Recommendations Regularly review network user accounts and disable those that are unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Pelham Union Free School District – Information Technology (2021M-134)
… IT contingency plan. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108