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State Comptroller DiNapoli Releases Municipal & School Audits
… payments were underpaid a total of $157. Lindenhurst Union Free School District – Collections (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… announced that his latest audit of expenses submitted by publicly-funded special education preschool program … and pays the school’s expenses based on rates set by the State Department of Education (SED). The school must … education services in New York are predominantly provided by for-profit and not-for-profit private contractors rather …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Newsday on Monday published an op-ed from New York State Comptroller Thomas P. DiNapoli and New York State Education Commissioner Betty A. Rosa. The full … high schools Financial literacy should be taught in all New York schools. When students take a financial literacy …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… Contacts: Pat Reale ( [email protected] ) Chuck Trimbach ( [email protected] ) Christian Brass ( … by the Local Finance Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district …
https://www.osc.ny.gov/debt/approvalsMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and services in accordance with … software to prevent unauthorized approvals. Ensure that all claims are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mNew York Mills Union Free School District – Financial Management (2016M-107)
… The District, which operates one school with approximately 570 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… to 25 component school districts. BOCES is governed by a nine-member Board of Education elected by the boards of the component districts. BOCES’ 2015-16 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… on the bank statements. Ensure that the Treasurer has only those access rights within the POS system that are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, … Wirt in Allegany County. The District, which operates one school with approximately 360 students, is governed by an … Friendship Central School District Procurement 2016M175 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Dutchess County. The District, which operates two schools with approximately 890 students, is governed by an elected … District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The current budget … approval process could allow budget transfers to be made with late or no approval. The payroll clerk, School Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Bethpage Union Free School District – Leave Accruals (2015M-100)
… accrued leave balances based on the prior year’s ending balance from the financial software and credited each …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, … procedures to ensure that the Board audits and approves all claims for payment before disbursements are made and …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Boquet Valley Central School District – Procurement (2021M-132)
… of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always … in accordance with Board policies and applicable statutory requirements. Officials did not procure: One purchase … competitive bidding threshold in accordance with statutory requirements. Seven contracts (47 percent) totaling $71,692, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132New Hartford Central School District – Payroll (2021M-149)
… report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured … Determine whether New Hartford Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary fees. Determine total …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170