Search
Comptroller DiNapoli Releases School Audits
… with service providers. Honeoye Central School District – Payroll (Ontario County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. The payroll clerk performed all steps in the payroll process, …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Access Controls Over Student Information Systems (2014-MR-1)
… District [pdf] , Madison Central School District [pdf] , Poland Central School District [pdf] , Westhill Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Hampton Bays Union Free School District , Harpursville Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited … his office completed audits of the Hampton Bays Union Free School District Harpursville Central School District …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… BOCES , East Moriches Union Free School District , Fishers Island Union Free School District , Franklin-Essex-Hamilton BOCES , Indian … participating in the cooperative bid. East Moriches Union Free School District – Budget Review (Suffolk County) The … DelawareChenangoMadisonOtsego BOCES East Moriches Union Free School District Fishers Island Union Free School …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsOversight of Pupil Transportation Services (Follow-Up)
… of the four recommendations included in our initial audit report, Oversight of Pupil Transportation Services (Report 2019-S-49 ). About the Program Approximately 2.3 … of the four recommendations included in our initial audit report Oversight of Pupil Transportation Services Report …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followComptroller DiNapoli Releases School Audits
… (Orange County) District officials enacted budgets with planned operating deficits and used approximately $1.9 … The district’s menus were certified as being compliant with the new federal meal pattern requirements. However, … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsDiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Albany County) School officials do not have a means to determine whether the school received the services … on a percentage of per pupil revenue, does not appear to be reasonable, as the services being provided do not have …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli: 16 School Districts Designated in Fiscal Stress
… by school districts (excluding New York City and the Big Four) increased from $15.1 billion in SY 2021-22, to … release of scores, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … The district has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when reserve funds are to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsManagement of the Student-School Matching Algorithm
… Objective To determine whether New York City Public Schools (NYCPS) … of Education) provides primary and secondary education to approximately 900,000 students, from early childhood … charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … has accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years' budgets, or nearly three …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… least eight years of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district needs. Watkins Glen Central School District – Financial Management (Schuyler …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… (Broome), Brockport Central School District (Genesee, Monroe, Orleans), Camden Central School District (Lewis, … (Erie), Plattsburgh City School District (Clinton), South Colonie Central School District (Albany, Schenectady) and South Huntington Union Free School District (Suffolk). …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesOpinion 95-24
… a mandatory reserve fund for the payment of debt service to the extent that the aid is not applied directly to pay for the project or to retire obligations issued in anticipation of the aid. … Whether this aid may be used to pay operating expenses of the school district or is …
https://www.osc.ny.gov/legal-opinions/opinion-95-24State Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School District , Sodus Central School District … 30, 2016, or nearly $979,000 over the legal limit. Red Creek Central School District – Financial Condition (Wayne …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… is the chief executive officer and oversees all the school operations including the financial operations. The day-to-day financial operations are conducted by the school’s Coordinator of School Operations. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Comptroller DiNapoli Releases School Audits
… Free School District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central … to safeguard IT assets and data from unauthorized access. Randolph Academy Union Free School District – Financial … Union Free School District Haldane Central School District Randolph Academy Union Free School District Saranac Central …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Suffolk County) There is no supervisory review to ensure that leave time earned and used is accurate and in … the board president, district clerk or district treasurer to sign checks, whereas state Education Law requires the …
https://www.osc.ny.gov/press/releases/2015/10/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 … leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending … district has not developed a formal reserve plan, appears to have overfunded the unemployment reserve, and did not have …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits