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Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2014 through … General fund budgeted appropriations for the 2015-16 fiscal year total approximately $42.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. DiNapoli. Eighteen of 20 districts (90%) either did not offer mental health … and symptoms early on,” DiNapoli said. “Failure to do so can have devastating consequences for students, staff, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffState Comptroller DiNapoli Releases School District Audits
… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook … were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School … loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Chatham Central School District – Financial Management (2023M-11)
… [read complete report – pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were … Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsSt. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the 4 percent legal limit, ranging from 20.1 percent to 27.8 percent during fiscal years 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionHarrisville Central School District – Claims Audit (2016M-215)
… controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 … not have adequate supporting documentation were approved for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million … $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementCassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andOpinion 94-13
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- … Disability Benefits (procedure to terminate for engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimState Comptroller DiNapoli Releases Municipal & School Audits
… permissible investment options. Oneida County – Court and Trust The county commissioner of finance generally … appropriate records and properly reported court and trust funds. The records maintained by the county clerk and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDownsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund … Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Fishers Island Union Free School District – Five Point Plan (2015M-320)
… compliance with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. … … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Yonkers City School District – Fixed Assets (2015M-229)
… of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, … we selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting … greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229