Search
Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed … and reserves. The Board and officials’ consistent practice of appropriating fund balance that is not needed and … B includes our comments on the District’s response letter. … Determine whether the Delaware Academy Central …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mAttica Central School District – Financial Management (2022M-103)
… pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education (Board) and … corrective action. … Determine whether the Attica Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Comptroller DiNapoli Releases School Audits
… ensuing year’s appropriations. As a result, the district’s tax levy was higher than necessary to fund operations. … for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was … reserve funds. Had district officials retained the same tax levy each subsequent year as in 2012-13, residents could …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Brunswick Central School District – Online … Information Technology (IT) security awareness training to users. Sensitive IT control weaknesses were communicated … Auditors also determined that district officials have not appropriately prepared or implemented corrective …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsMount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexander-2020-64.pdfTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfMiddletown Enlarged City School District – Financial Condition (2017M-245)
… of our audit was to determine whether the Board and District officials effectively managed the District’s … June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Oxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July … 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6East Islip Union Free School District - Financial Condition Management (2020M-24)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementHamlin Morton Walker Fire District – Financial Management (2023M-67)
… (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We found: From 2020 through 2022, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… Thomas P. DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea … pay divorce expenses, as well as collecting nearly $13,000 in unearned salary, according to an audit and investigation … Spota and his staff for their diligence and hard work in bringing this local official to justice.” Brosnan pleaded …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Clerk Pocketed Thousands in Fines
… Sheriff’s Office found the former town of Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesComptroller DiNapoli Releases School Audits
… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … County) Time and attendance records are not submitted by all employees and are not completed with consistency to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… by New York State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was … money for their personal benefit. I’d like to thank U.S. Attorney Bharara for prosecuting this crime and working with … legislation – proposed by DiNapoli and sponsored by Sen. John Flanagan and Assemblywoman Catherine Nolan – mandating …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudComptroller DiNapoli Releases School Audits
… Accrued vacation leave payments were calculated by the payroll clerk but were not submitted for review. Auditors …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… stealing $22,000 in cash by pocketing fundraising proceeds and writing numerous checks to herself. Dieter, 40, was … DiNapoli’s office uncovered missing funds during an audit and investigation of the Almond Fire Department, located in … to volunteer fire departments statewide: Keep an eye on your cash. Donors rely on you to safeguard and use …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsComptroller DiNapoli Releases Municipal Audits
… contained significant discrepancies. Town of Saranac – Payroll (Clinton County) There were no comprehensive written policies and procedures over processing payroll and leave time accruals. Also, the blank payroll check stock was not safeguarded because it was kept …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Champion Great Bend Fire District , Chenango County , Jefferson County Soil and Water Conservation District and the Village of Woodsburgh . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2