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DiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary … P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller and the State Education Department. …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … to take steps toward providing a safe learning environment for students in pre-kindergarten through 12th grade. Under the act, public school districts must develop district-wide school safety plans and codes of conduct, and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
Lockport City School District Monitoring Transportation Contracts and Costs 2015M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and15-Day Prompt Payments for Small Businesses
… Starting March 31, 2017, New York State must pay each qualified small business within 15 days …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesDalton-Nunda Central School District – Financial Management (2020M-92)
… complete report - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92DiNapoli: 82 School Districts in Fiscal Stress
… latest round of scoring designated eight school districts in “significant fiscal stress,” 24 in “moderate fiscal stress” and 50 as “susceptible to fiscal stress.” A total of 90 districts were listed in one of these three categories last year and 87 were listed …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli: NYC Financial Plan Improved From June
… amid a slowing economic recovery and an increase in demand for city services, according to State Comptroller Thomas P. … said. “However, the city faces potential declines in real estate and income-related revenue collections as well as an …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneOpinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… The District did not provide mental health training as required to all staff for the 2020-21 school year by … (SED) regulations. Only instructional staff were required to complete mental health training. Three of the 12 … of mental health that educators should know were missing from the District’s training. Documentation to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… As a result, vehicles and fuel were not properly accounted for. Officials did not: Maintain accurate inventory records … without identifying the individual pumping fuel. This increases the risk that fuel could be used that is not for appropriate District purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152DiNapoli: 90 School Districts in Fiscal Stress
… the monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant … saw a 65 percentage point increase in its fiscal stress score. Other districts that experienced a 50 percent or more … experienced a 50 percent decrease in its fiscal stress score. Eleven other districts saw a drop of 25 percentage …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District officials did not properly monitor and account for the district’s fixed assets. Officials maintained …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor … reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Westfield - Real Property Acquisition (2019M-119)
… At the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key … guidance on the claims auditor’s responsibilities. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdf