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Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… services. The District: Paid a vendor $238,465 as a sole source without documentation justifying this was a valid …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… $10,000 he admits stealing, and is banned from bidding on or receiving public contracts with the state, any municipality, public benefit corporations, or other public body for five years. “This corrupt vendor thought he could double or triple his bills to the state, and he got caught …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHauppauge Union Free School District – Leave Accruals (2022M-150)
… Nine employees did not always record their hours worked or not worked, which resulted in leave balances which may be … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150West Seneca Fire District #6 – Financial Management (2013M-14)
… of our audit was to evaluate internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Longwood Central School District – Overtime (2021M-126)
… - pdf ] Audit Objective Determine whether Longwood Central School District (District) officials appropriately approved and documented overtime for non-instructional employees. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Baldwinsville Central School District – Fuel Inventory (2022M-106)
Determine whether Baldwinsville Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/baldwinsville-central-school-district-2022-106.pdfWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… lacked adequate documentation that competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts for $41,444 on 118 purchase orders. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… Determine whether Springville-Griffith Institute Central School District (District) officials adequately secured access to … … Determine whether SpringvilleGriffith Institute Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… know the shape of the economic recovery and what it holds for the city’s quality of life, economic competitiveness and real estate markets over the long term. Other economic concerns …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens … used by Daniel Laniado to buy diamonds and stock his private supermarket shelves until our auditors and … had taken his books and records with him. After further investigation, the auditors referred the case to the Queens …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsImplementation of the Dignity for All Students Act (Follow-Up)
… our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the … free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. … the steps the Department had taken to ensure that school district policies and practices comply with DASA and that …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… so. The District did not appropriately establish, fund or use four of its reserves totaling $2.4 million and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveComptroller DiNapoli Releases School Audits
… necessary for their job duties, the district did not act on this recommendation. As a result, auditors identified 24 … School District Charlotte Valley CSD Chenango Valey CSD E Moriches Union Free School District Eldred CSD FabiusPompey …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsOpinion 95-16
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of education of such central high school district shall on or before July first of each year present to the board of … of each union free school district and to the trustee or board of trustees of each common school district in such …
https://www.osc.ny.gov/legal-opinions/opinion-95-16City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … approximately $25 million in 2012 from sources including real property taxes, sales taxes distributed by the County, … that departments maintain adequate deposit information and accounting software reports/access so that all moneys are …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it would have had it … 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-99Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… and voids made by food service employees were not reviewed or approved. Cafeteria inventory counts were not accurate. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… process and they have not developed any payroll policies or procedures. We reviewed 41 timecards and found: While not … result of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly reviewed or approved, as required. In addition, the payroll clerk …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53