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East Greenbush Central School District – Leave Accruals (2021M-177)
… resulting from this audit. District officials agreed with our findings. … Determine whether East Greenbush Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsBridgehampton Union Free School District – Claims Auditing (2017M-179)
… in Suffolk County. The District, which operates one school with approximately 190 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Pittsford Central School District – Payroll (2021M-129)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Maine Endwell Central School District – Budget Review (B4-13-14)
… appear reasonable. The District’s proposed budget complies with the property tax levy limit. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14State Comptroller DiNapoli Releases Municipal & School Audits
… disbursements, totaling $248,900, that were not included on the board’s list of all claims that have been audited and approved for payment. Auditors also … This occurred because district officials did not have a sampling plan to identify all water outlets for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-56
… Levitt , 47 AD2d 267, 366 NYS2d 674; 1989 Opns St Comp No. 89-1, p 1). In addition, the leave plan must be consistent … e.g. Werner v Middle Country Central School District , 89 AD2d 967, 454 NYS2d 116, app dsmd 58 NY2d 823, 459 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Comptroller DiNapoli Releases Municipal & School Audits
… properly monitor and account for all capital assets and have not conducted periodic physical inventories in at least … of those assets, totaling approximately $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… districts, according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… be returned to the general fund. The district also did not have comprehensive written reserve reports or plans, or … IT control weaknesses, the district staff did not have sufficient documented guidance or plans to implement … IT disruption or disaster. As a result, district officials have an increased risk they may not recover data and resume …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were not needed or logged in to for at least six months. South Kortright Central School District – Claims Audit …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018What 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 … have been delivered or services that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… has consistently been used for operations and officials have consistently overestimated budgeted appropriations and … the level of unrestricted fund balance, reduce reliance on fund balance as a financing source and develop revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Fattorusso, Special Agent-in-Charge, Internal Revenue Service-Criminal Investigation, New York; and Anne T. … indictment of Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District … for Caliendo’s business, choosing Caliendo’s company’s bid in exchange for high-value kickbacks,” said IRS-CI …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeFire Island Union Free School District – Leave Accruals (2015M-289)
… if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015. Background The Fire Island School District is located in the Towns of Brookhaven and Islip in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289State Comptroller DiNapoli Releases Municipal & School Audits
… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the … objectivity and independence. The school board should have audited these claims. The treasurer paid 18 claims for … accounting records or hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsLaSalle School – Compliance With the Reimbursable Cost Manual
… staff travel, $3,005 in inadequately documented credit card purchases and ineligible credit card fees, $1,750 in ineligible administrative costs, and …
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
… of New York system and is located in Suffolk County on Long Island. Stony Brook offers 68 undergraduate majors, … awards totaling $60.6 million that were paid to the school on behalf of 12,352 students. We reviewed a sample of 175 … earned credit. Stony Brook officials indicated that they have taken several measures to improve the propriety of their …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-university