Search
Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, … that can provide reasonable assurance that thefts of cash receipts will be prevented or detected. We reviewed the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsREACH Academy Charter School - Cash Disbursements (2019M-130)
… accounted for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims … procedures to preapprove purchases and document and verify that goods and services are received at the agreed … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lyncourt Union Free School District – Information Technology (2020M-121)
… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … Determine whether Lyncourt Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121DiNapoli: 33 School Districts Reported in Fiscal Stress
… Statewide, there were 33 school districts designated in fiscal stress under New York … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts are in fiscal trouble. While there are a …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressRipley Central School District – Financial Management (2021M-23)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Comptroller DiNapoli Releases School Audits
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. Rotterdam-Mohonasen …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsTown of Waterford - Town Clerk Collections (2018M-265)
Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and deposited intact in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Hunter-Tannersville Central School District - School District Website (S9-19-33)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final … report card and administrative salary disclosure. Budget-to-actual results, and audit reports and the respective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Troy City School District – Payments for Unused Leave Accruals (2020M-167)
Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/troy-2020-167.pdfCanajoharie Central School District – Fuel Purchasing (2021M-170)
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees … paid. Key Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Auditing Travel/Conference Claims – Travel and Conference Expense Management
… other documentation to ensure that the claim represents a lawful charge against the local government or school … Are there expenses the traveler incurred while extending a trip, or taking a side trip, for personal reasons? Did the … for determining the reasonableness of mileage claims.) Does everything make sense and are charges reasonable and in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to … students received services in accordance with their IEPs and did not ensure that all Medicaid-eligible claims were submitted and reimbursed. Officials indicated remote and hybrid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… and offering employees a buyout incentive, according to an audit released today by New York State Comptroller … and increasingly tight budgets, school districts need to make every dollar count,” said DiNapoli. “I commend … cost alternative. This evaluation allowed the district to find a new insurance carrier that was less expensive and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationSeneca Falls Central School District – Procurement (2021M-201)
… we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Westhill Central School District – Information Technology (2021M-32)
… adequate information technology (IT) controls over the District Office’s network to safeguard personal, private … officials did not implement adequate IT controls over the District Office’s network to safeguard PPSI. District … We examined all 31 enabled network user accounts on the District Office domain controller. Six unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOpinion 88-66
… e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used for private purposes (NY Const, art VIII, §1), it is doubtful that a program … , 308 NY 605; Orelli v Ambio , 41 NY2d 952, 394 NYS2d 636; Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … two other commissioners were not aware of the policy and there is no record of the board adopting the policy. District … records and reports or ensure sufficient controls were in place to prevent or detect fraud or abuse. As a result, based …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1