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Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town … Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are … in compliance with statutory requirements. Develop a plan to reduce excess school lunch fund balance to adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in … unanticipated expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … costs and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsRockville Centre Union Free School District - School District Website (S9-19-28)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. In … information technology security (IT) awareness training to all online banking users was not provided. Sensitive IT control weaknesses were communicated confidentially to officials. Ravena-Coeymans-Selkirk Central School District …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsFranklin Square Union Free School District – Website Transparency (2025M-93)
… laws and regulations require school district officials to post certain financial and administrative information on a school district’s website to help enhance the public’s access to basic information. School district officials should … could not readily access and review District information to make informed decisions …
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 School Audits
… did not verify the accuracy of vendor charges leading to fuel overcharges totaling $1,498 and officials did not know who had access to the district’s fuel tanks. Avon Central School District – … million per year which made it appear the district needed to appropriate $300,000 of fund balance each year and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not … Although BOCES officials restricted user account access to the financial application, they did not adequately manage …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop written procedures to help ensure fuel inventories were adequately managed or …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school … with providing shared services and any operating surplus that resulted. New York state education law requires … also have improperly restricted more than $5 million of surplus funds and had approximately $2.4 million in reserves …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s … County – Budget Review State law authorizes the county to issue debt up to $96 million to liquidate the accumulated …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as reserve funds … board-approved amounts and have gone unused, according to an audit released today by New York State Comptroller … made by district officials,” DiNapoli said. “The failure to adhere to district policies and best practices, whether it …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtLaSalle School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the LaSalle School … services for students in grades 6 through 12. Pursuant to the State Education Law, providers such as LaSalle are … expense and other data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the … $6,200. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving TAP payments certify … To determine whether Stony Brook University complied with the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityState Comptroller DiNapoli Releases Municipal & School Audits
… interest rates, prepare monthly cash flow forecasts to estimate funds available to invest or solicit interest rate quotes. Over a 16-month … period, officials missed an opportunity for the district to realize approximately $487,000 in additional investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Spencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021m