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DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… special education preschool program providers found a Brooklyn school that claimed $800,000 in costs that were not eligible for reimbursement. “The State … The Milestone School for Child Development is a for-profit preschool that offers special education …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerComptroller DiNapoli Releases School Audits
… , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … Bainbridge-Guilford Central School District – School Lunch Operations (Chenango County) The district is serving …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Opinion 95-13
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS … a (see Local Finance Law, §165.00[a][1-3][b]), there is no exception in section 165.00 to the requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Gouverneur Central School District – Financial Management (2016M-351)
… the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The Gouverneur … District, which operates three schools with approximately 1,600 students, is governed by an elected nine-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionGreater Amsterdam School District – Capital Project (2022M-50)
… complete report - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of … and officials properly managed the District’s capital project (project) that includes building improvements and … Board and officials properly managed the Districts capital project project that includes building improvements and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50North Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… did not: Have proper documentation to support that a bus purchase totaling $121,928 was competitively bid. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… distributed to all responsible parties and periodically tested for efficacy, District officials have less assurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWesthill Central School District – Information Technology (2021M-32)
… (IT) controls over the District Office’s network to safeguard personal, private and sensitive information … 31 enabled network user accounts on the District Office domain controller. Six unneeded network user accounts, seven … shared user accounts and three user accounts were found with unneeded administrative permissions. Provide formalized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… [ read complete report - pdf ] Audit Objective Determine whether the … School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityNewfane Central School District – Financial Management (2020M-88)
… to finance operations and overstating appropriations concealed the actual surplus fund balance. When unused …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Comptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… , Pavilion Central School District and the Shoreham-Wading River Central School District . "In an era of limited … district’s six reserves appear overfunded. Shoreham-Wading River Central School District – Financial Management (Suffolk …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Penn Yan Central School District – Network Access Controls (2021M-79)
… (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user … District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cornwall Central School District – Information Technology (2021M-83)
… controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. … control weaknesses, including issues related to software updates, were communicated confidentially to officials. Key … controls over the Districts user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. … procedures to ensure Medicaid claims were submitted and reimbursed. Service providers (providers) did not … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access … did not establish adequate controls over the District’s user accounts to prevent unauthorized use, access and/or … acceptable use policy (AUP). Adequately manage network user accounts. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userOtego-Unadilla Central School District – Information Technology (2021M-178)
… user accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT … as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73