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State Comptroller DiNapoli Releases School District Audits
… consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it was nearly $7.8 million (28% of the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… the initial report. Department of Health (DOH): Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up) … $1,056,242. New York State Health Insurance Program: CVS Health – Temporary Holding Account Rebate Revenue … (2020-F-25) An audit issued in October 2019 found that CVS Health improperly designated a temporary holding account …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… the collection of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9 million. … the initial retiree billings based on the estimated bills for the actual premium amounts charged. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSharon Springs Central School District – Financial Condition (2016M-39)
… unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected five-member … Board appropriated more fund balance than was available in each of the last three budgets. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionWillsboro Central School District – Financial Condition (2015M-362)
… the District’s financial condition for the period July 1, 2012 through October 31, 2015. Background The Willsboro … Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Worcester Central School District – Unassigned Fund Balance (2016M-1)
… or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sackets Harbor Central School District – Financial Condition (2016M-89)
… Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the … is located in the Chenango and Madison County Towns of Otselic, Lincklaen, Pitcher, Nelson, Lebanon, Georgetown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263East Moriches Union Free School District -- Budget Review (B17-7-4)
… deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Key Findings District officials did not keep their inventory list up-to-date when computers were deployed to … to the individual responsible for maintaining the inventory list as items are acquired, moved from one location to another or disposed of, so that the inventory list is updated in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesJefferson Central School District – Fund Balances (2015M-236)
… School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
HermonDeKalb Central School District Segregation of Duties 2016M35
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Clymer Central School District – Financial Management (2016M-187)
Clymer Central School District Financial Management 2016M187
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, 2012 … Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, … New Albion, Otto and Persia, Cattaraugus County. The District, which operates one school with approximately 1,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementBarker Central School District – Purchasing (2016M-208)
… price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Margaretville Central School District – Fund Balance (2015M-55)
Margaretville Central School District Fund Balance 2015M55
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58