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State Comptroller DiNapoli Releases Municipal & School Audits
… the district’s investment policy and seek legal investment options that align with the district’s investment needs and … interest rate quotes and considered other investment options, they may have realized investment earnings ranging … financial and administrative information. As a result, the community and other interested parties could not readily …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Finds Major Problems with Rochester School District Payments
… to take appropriate action within the law to recover those funds. The board also should reimburse identified underpaid …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… (2020-F-18) An audit, covering the period April 1, 2014 to May 13, 2019, found OGS generally had developed targets and plans to contribute toward EO 88 and complied with the guidelines. … auditors found OGS had relied on one capital project to provide the majority of its energy savings. OGS also …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or procedures … when her electronic signature is applied to checks. The Board should ensure that all insurance claims are presented …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsWesthill Central School District – Information Technology (2021M-32)
… Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… also did not: Periodically review and disable unneeded network user accounts. 46 students were no longer enrolled but had active network user accounts. 13 individuals left employment between 2013 and 2020 but had active network user accounts. Nine generic accounts were last used …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… officials properly and transparently used capital project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not afforded the … services at the best cost. Officials added another project phase totaling approximately $1.2 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexSpackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andGananda Central School District – Procurement (2021M-86)
… policies, totaling $88,240. From 11 professional service providers totaling $2.21 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Menands Union Free School District – Information Technology (2021M-78)
… security awareness training to employees. Adopt a breach notification policy that is required by New York State … IT security awareness training. Develop and adopt a breach notification policy. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… [ read complete report - pdf ] Audit Objective Determine whether … were secure. Officials did not regularly review network user accounts and permissions to determine whether they were … District had the following unneeded accounts: 354 network user accounts (33 percent) 53 generic and/or shared user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Lyncourt Union Free School District – Information Technology (2020M-121)
… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Wyoming Central School District – Professional Services (2020M-152)
… - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a competitive … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly … officials did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event admission records lacked adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a … employees will react quickly and effectively to maintain business continuity. As a result, important financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216