Search
State Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central … technology (IT) cybersecurity awareness training for individuals who used district IT assets. In addition, … Auditors analyzed the budget-to-actual expenditures for 2013-14 through 2017-18 and found that the board and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsTown of Wellsville – Budgeting (2021M-112)
… funds. The Board gave taxpayers the impression that real property taxes were levied to finance general Town operations … from 2018 through 2021, the Board levied additional real property taxes in each general fund (town-wide and … Adopt budgets that more appropriately levy real property taxes for each general and highway fund. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Comptroller DiNapoli Releases School Audits
… (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … exceptions with the calculation of wages and salaries for employees. Mount Pleasant Blythedale Union Free School … district’s operating budget and normalize future tax levy increases. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School District Audits
… ECA and scholarship funds were not properly accounted for and appropriately used. A lack of adequate oversight, … of duties and lack of written policies and procedures for scholarship funds allowed the former treasurer to use funds donated for scholarships and funds collected from other revenue …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not … online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… its credit card usage policy requiring documentation for four credit card purchases totaling almost $1,000. Delhi … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School District Audits
… District – Cash Management (Fulton County, Saratoga County and Montgomery County) District officials did not develop and manage a comprehensive investment program. As a result, … payroll was not adequately approved, supported and documented. In addition, a staff person received overtime …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… Hills Central School District – Fixed Assets (Westchester County) The board did not approve the disposal of assets with … Central School District – Financial Management (Monroe County) District officials circumvented the statutory limit … School District – Procurement of Professional Services (Suffolk County) District officials did not use competitive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… school districts are providing the required services for students learning English, according to an audit released … crucial that SED provide adequate guidance and support for school districts to improve the academic outcomes and opportunities for English learners.” SED data show that, as of August 2022, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Agencies Bulletin No. 1108
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 M/C Deficit Reduction Plan. … Hourly Employee RGO Regular Pay Override RGS Regular Pay Salary Employee SCO Salary Withholding Override SWB Salary Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … employee overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was … activity cash receipts are properly accounted for. District officials are unable to ensure that students …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… or provide documentation that competition was sought for 11 totaling $133,567. The district may have saved about $7,100 for meals and lodging if the United States General Service … operations. The board did also not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal years. Furthermore, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Comptroller DiNapoli Releases School District Audits
… tuition accurately and timely, they did not timely bill for nonresident students placed in the district. Hyde Park … The district does not have a comprehensive policy for identifying and recording fixed assets. Auditors found … did not comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsWallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125