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School District Physical Education Compliance (2018-MS-3)
… complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , … did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. None of … amount of PE. The PE plan addresses all requirements in the Commissioner’s regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Lynbrook Union Free School District – Purchasing (2022M-17)
… whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For … purchases are adequately supported and have no possibility of competition. Obtain and review necessary and sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Mineola Union Free School District – Financial Condition Management (2021M-44)
… 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points above the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86NYC Schools Underreporting Bullying and Harassment
… NYC Department of Education (DoE) was not doing enough to report incidents of bullying, harassment and discrimination … in progress,” DiNapoli said. “Even before school officials report bullying and discrimination to the state, there seems … be improved — is the only option, and the Comptroller’s report that these things are not happening is very troubling. …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentComptroller DiNapoli Releases School Audits
… District and Schenectady County Community College . "In an era of limited resources and increased accountability, … $2.3 million during the last four fiscal years resulting in a total budget variance of $23.6 million. The most significant expenditure variances were found in central services, employee benefits, teaching and pupil …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District and the Windsor Central School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… back.” Representatives from DiNapoli’s office will be on site at the events listed below to help New Yorkers find out if they are owed money. New Yorkers may also check for unclaimed funds at www.osc.state.ny.us or by …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsPelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… treasurer. No profit and loss statements were prepared. In addition, while ECA clubs provide schools with the … students good business procedures through participation in handling the funds and operating a successful business, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityIsland Trees Union Free School District - School District Website (S9-19-34)
… report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its … Determine whether the Island Trees Union Free School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Protection of Child Performers
… the child’s parent or guardian when applying through a web portal and automatically posted to the System. Unit staff use …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… its fiduciary duty and allowed Cozzolino to assume near unfettered control of the program. It is because of the … Attorney Hoovler. “I thank State Comptroller DiNapoli for all the work his office did in this investigation, and … Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February … recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing … of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of February 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … to 4.9 percentage points. Although we informed officials of the excess fund balance during our audit fieldwork, this …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) for … advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole source documentation. Purchasing duties were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsRockville Centre Union Free School District - School District Website (S9-19-28)
… a website but certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and … policy and procedures for 65 percent of the $263,023 in purchases reviewed. The claims auditor did not properly …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… should have easy access to information about their school districts’ finances,” DiNapoli said. “Voters need this … to make informed decisions on how they will vote on school budgets. District officials have a responsibility to foster public …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-dark