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State Comptroller DiNapoli Releases School Audits
… School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, … annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … However, officials did not update the salaries contained in offer letters when changes were made after the letters …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … balanced its budgets by appropriating unrestricted fund balance. As a result, by the end of the 2011-12 fiscal year, the district had an unrestricted unappropriated fund balance of $6,309, or .01 percent of the ensuing year’s …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … 2020-21 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Shelter Island Union Free School District –Financial Condition (2014M-132)
… July 1, 2012 through December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132DiNapoli: Special Education Providers Shortchanging Special Needs Children
… of mismanagement that cost taxpayers nearly $42 million in the last decade, including $20 million in 2014 alone, … or were ineligible for reimbursement, including costs for food, travel, international recruitment costs, and air … further investigation with the Comptroller’s office. On Long Island, DiNapoli’s auditors found Hauppauge-based Metro …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is … has not appointed an internal auditor for the 2012-13 school year. None of the 50 claims we tested, totaling … Gloversville Enlarged City School District Board Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … hours worked and did not preapprove in writing overtime to be worked. Jordan-Elbridge Central School District – … maintained general fund unrestricted fund balance close to the 4 percent statutory limit and the district's original …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … is overfunded by $426,000. Key Recommendations Adopt a comprehensive written reserve fund policy and comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Village of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Comptroller DiNapoli Releases School Audits
… and the Stockbridge Valley Central School District . “In an era of limited resources and increased accountability, … However, district officials paid more than $11,000 in federal, state and local taxes on fuel purchases because … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Byron-Bergen Central School District , Canton Central School District , Edinburg Common School District , Finn Academy , Fort Plain Central School … his office completed audits of ByronBergen Central School District Canton Central School District Edinburg …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … that stipulated the contract period, the services to be provided and the basis for compensation. Starpoint … benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… School District and Roscoe Central School District . "In an era of limited resources and increased accountability, … Local Finance Law (Suffolk County) The treasurer's duties are not properly segregated. The treasurer is permitted to … or 36 percent over the past three years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg … and the Wayne Central School District . “In an era of limited resources and increased accountability, it’s … County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … overestimated operating expenditures and appropriated fund balance that was not needed to finance operations. As a result, the district’s unrestricted fund balance exceeded the statutory limit from 2012-13 through …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face significant fiscal stress due to unrealistic budgeting, … The East Ramapo Central School District continues to face significant fiscal stress due to unrealistic budgeting …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… rate adjustments. For City fiscal year 2016, DHS housed a daily average of 58,000 individuals at 748 shelter locations, … the issues identified in our initial report. Of the report’s four recommendations, one was implemented and three were …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followSkaneateles Central School District - Online Banking (2019M-2)
… None of the employees involved in online banking received Internet security awareness training. Key Recommendations … Ensure that employees involved in online banking receive Internet security awareness training. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48North Tonawanda City School District – Information Technology (2023M-102)
… officials properly secured user account access to the network and managed user account permissions in financial and … properly managed user account permissions in the financial application but did not properly secure user account access to the network or manage user account permissions in the student …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102