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Belfast Central School District – Reserve Funds (2021M-135)

… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … The Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …

Long Lake Central School District – Capital Project (2021M-183)

Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).

Valley Central School District – Information Technology (2020M-154)

… The District did not have a contingency plan to recover in the event of a significant service interruption. The Board …

Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)

… Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured … disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and … not ensure that disbursements were adequately supported, for appropriate School purposes, properly reviewed and …

Menands Union Free School District – Information Technology (2021M-78)

… confidentially to officials. Key Recommendations Revise IT vendor contracts to define roles and responsibilities. …

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …

DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks

… York State Comptroller Thomas P. DiNapoli, Allegany County District Attorney Ian Jones and the New York State Police … to protect the integrity of our pension system and I thank District Attorney Jones and the state Police for working with … members, the Comptroller’s Office, and the Allegany County District Attorney’s Office in making this arrest.” Burrows’ …

Grand Island Central School District - School District Website (S9-19-31)

… action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit …

Wainscott Common School District - Claims Auditing (2018M-240)

… supported, that the correct quantities were received and prices charged and that the goods/services purchased were … B includes our comments on issues raised in the District’s response letter. …

Comptroller DiNapoli Releases School Audits

… fiscal years 2012-13 through 2014-15. The district used only 22 percent of its appropriated fund balance during this …

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not Board-approved. Eight … (CBAs), which resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations …

State Comptroller DiNapoli Releases School Audits

… , Chittenango Central School District , East Hampton Union Free School District , Jericho Union Free School … Central School District , Sodus Central School District , St. Lawrence-Lewis Board of Cooperative Educational Services … plan for both capital projects and operating expenses. St. Lawrence-Lewis Board of Cooperative Educational Services …

Otego-Unadilla Central School District - School District Website (S9-19-26)

… take corrective action. Appendix C includes our comment on an issue District officials raised in their response. …

DiNapoli: 31 School Districts Designated in Fiscal Stress

… dwindling, in SY 2024-25, districts reported spending only $317 million in combined federal pandemic relief …

XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting

State Comptroller DiNapoli Releases School Audits

… Officials did not comply with the district’s policy when procuring goods and services below the competitive … each year by an average of $2.7 million, or 4 percent. When unused appropriated fund balance is added back, …

Barker Central School District – Payroll (2023M-19)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …

Cost-Saving Ideas: Evaluating Solid Waste Collection Options

… hauler of their choice. If the service is to be provided only to properties within refuse collection districts, …

Watervliet City School District – Information Technology (2021M-34)

… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… Did not establish written procedures that define who is responsible for managing and monitoring building access accounts. Although we determined that the District had a process for granting access and adding …