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Westfield Academy and Central School District - Financial Management (2018M-67)
… limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mOpinion 2000-6
… v City of Poughkeepsie , 158 AD2d 140, 558 NYS2d 667, appeal denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), 3 we have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … programs in-house. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1New Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Greece Central School District – Procurement of Professional Services (2024M-129)
… (Board) and District officials sought competition for the procurement of professional services. Key Findings … and District officials did not always seek competition for professional services. As a result, officials cannot … assure taxpayers that professional services were procured in the most economical way and without favoritism. Of the 51 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mOversight of School Safety Planning Requirements
… school shooting in Parkland, Florida highlight the need for schools to remain vigilant against threats to student and … (Building Plans). The Law outlines general requirements for the plans, but the specifics are left up to safety teams … that local law enforcement – a group more likely to be among the first responders to the scene of an emergency – …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsHyde Park Central School District - Fixed Assets (2019M-103)
… records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Opinion 2010-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection … expenses for its debt incurred to finance a firehouse used in connection with providing the fire protection service … the contract is one of the expenses that may be considered in the course of negotiating the "definite sum" payable by …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… New York State (NYS) contracts. Does not require proof of attendance at conferences. Key Recommendations District … contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with certain aspects of our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelComptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. In addition, auditors found that officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… goods and services from 13 vendors who were paid $73,032. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… – Financial Management (Suffolk County) The district’s general fund balance increased by $12.9 million (141 … As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s … points from fiscal years 2015-16 through 2018-19. Annual budgets overestimated appropriations by an average of …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsLackawanna City School District - Contractual Services (2019M-23)
Determine whether payments for contractual services were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-23.pdfLittle Flower Union Free School District – Tuition (2015M-233)
… June 30, 2015. Background The Little Flower Union Free School District is a special act public school, located in … County, which was established in 1972 by the New York State Legislature. The District, which has approximately 120 … The District does not have contracts with four home school districts or counties. The District has a past-due balance of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalComptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … procurement policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYC Financial Plan Improved From June
… after surplus transfers), reflecting continued improvement in the city’s fiscal position since June, but city finances … economic recovery and an increase in demand for city services, according to State Comptroller Thomas P. DiNapoli’s … revenue collections as well as an increase in demand for services needed to support the local economy and help those …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneState Comptroller DiNapoli Releases Municipal Audits
… totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain … recreational fees, they did not always make remittances in a timely manner. Coeymans Hollow Fire District – Board … Coeymans Hollow Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1