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Schenectady City School District – Math Workbook Inventory (2023M-65)

… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Otselic Valley Central School District – Procurement (2022M-58)

… Audit Objective Determine whether Otselic Valley Central School District (District) officials used a competitive process to … action. … Determine whether Otselic Valley Central School District District officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58

Putnam Valley Central School District – Information Technology (2021M-154)

… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Mineola Union Free School District – Financial Condition Management (2021M-44)

… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021m

New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official

… former treasurer of the Morris Central School District in Otsego County, following a joint investigation by his … T. Bacon and the FBI for their continued partnership in rooting out public corruption.” Press Release from the … Office Northern District of New York Since taking office in 2007, DiNapoli has committed to fighting public corruption …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-official

Depew Union Free School District – Investment Program (2023M-77)

… the 2023-24 tax levy. Key Recommendations Comply with the District’s investment policy and develop … program procedures. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Brocton Central School District – Financial Management (2023M-44)

… pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of Education (Board) and District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Selected Aspects of Discretionary Spending

… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Barker 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-19

Opinion 90-56

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public …

https://www.osc.ny.gov/legal-opinions/opinion-90-56

Lockport City School District - Procurement (2021M-198)

… officials procured goods and services in accordance with the District’s procurement policy and applicable … certain goods and services were procured in accordance with the New York State General Municipal Law (GML) or the … Officials could not demonstrate that they complied with competitive requirements when awarding two contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits were issued. Phelps-Clifton Springs …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits

Prattsburgh Central School District – Tax Collection (2016M-122)

… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Clarkstown Central School District – Time and Attendance Records (2017M-150)

… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. … $113 million. Key Findings We found 36 transportation employees were paid 741 hours, totaling approximately … We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150

Honeoye Central School District – Payroll (2015M-277)

… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston … clerk’s duties so that one individual does not control all aspects of payroll transactions or establish compensating …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277

Afton Central School District – Fund Balance Management (2023M-18)

… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Lansing Central School District – Procurement (2021M-213)

… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213