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State Comptroller DiNapoli Releases Municipal & School Audits
… to outside law enforcement for review. Brighton Central School District – Procurement (Monroe County) District officials did … disbursements totaling $1,308 were not recorded in the accounting records. In addition, the board did not adopt …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… with written procedures for the investment of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also did not … with an annual report of all of the district’s reserve funds as required by district policy. Without adequate and …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … signs and symptoms early on,” DiNapoli said. “Failure to do so can have devastating consequences for students, staff, families …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… local government or school district generally may choose to accept a claim presented on a company form that … by simply attaching the company billing documents to your claim form, numbering the form in consecutive order … completing other required information, such as the fund to be charged and appropriation codes. Such a process also …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLynbrook Union Free School District – Purchasing (2022M-17)
… whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For … purchases are adequately supported and have no possibility of competition. Obtain and review necessary and sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Central School District is located in the Towns of Independence and Willing in Allegany County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Downsville Central School District – Fund Balance (2016M-79)
Downsville Central School District Fund Balance 2016M79
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)
… committee because it was unaware of the requirement to do so. The District did not use a competitive request for …
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)
… The purpose of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. Background The Yonkers City School District is the school district for the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… of one of Gardner’s family members. Yet, the kicked back funds were spent by Gardner on international vacations, a … among other things. Approximately $13,000 in kicked back funds were also withdrawn by Gardner in cash from ATMs …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 … reserves have grown from about $978,000 to more than $2.4 million in three years. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal … the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through … to employees and District officials to ensure that separation payment calculations are reviewed, approved, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationLowville Academy and Central School District – Financial Condition (2015M-220)
… 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, … Turin in Lewis County. The District, which operates one school with approximately 1,400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mMontauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168East Moriches Union Free School District - Budget Review (B7-15-5)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5