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DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue … allegedly diverted to the defendants could have been used for student achievement. My office will work diligently to … such as jewelry, luxury handbags, private school fees for relatives, and veterinary services. Mr. Levy, 55, of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesOversight of Chronic Absenteeism
… problem, defined by the Department as a student missing at least 10 percent of enrolled school days. Student … the rate of chronic absenteeism for homeless students is at least double the rate for the overall student population. … account both excused and unexcused absences, to identify at-risk students who may otherwise be overlooked. School …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. … audit avoca school district …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees … 17 employees or 15 percent of employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingChappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… Audit Objective Determine whether Grand Island Central School District (District) officials adequately secured access to … action. … Determine whether Grand Island Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mIthaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… in surplus funds that should have been refunded to local school districts, according to separate audits issued today … districts. BOCES officials are required to report to each district the cost allocated to that district in the past … have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDeer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 … 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through … The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Cost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeElmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … for maintaining fixed asset records. Ensure that all fixed assets with values that exceed the threshold have a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… The purpose of our audit was to determine whether the District procured goods and services in accordance with law … through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mWappingers Central School District – Professional Services (2022M-88)
… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … review of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Tonawanda City School District - Procurement (2023M-108)
… to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Enlarged City School District of Troy – Leave Accruals (2014M-144)
… of Audit The purpose of our audit was to determine if District employees received and used leave accruals in … through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180