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Comptroller DiNapoli Releases School District Audits
… (2018M-270) Although the board has adopted a procurement policy, the policy does not require soliciting competition, … employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsTown of York – Budgeting and Financial Oversight (2014M-181)
… of our audit was to examine the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … The Town of York is located in Livingston County and is governed by an elected Town Board comprising four … of our audit was to examine the Towns budgeting practices and financial oversight for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfSchool Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Releases August Cash Report
… Division of the Budget’s August projections, according to the monthly state cash report issued today by State … 10.5 percent, higher than the same period last year. Year-to-date tax collections were $355.6 million higher than the … from a year earlier. The latter increase was primarily due to a nearly 72 percent jump in estate collections so far this …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… and owner Michael C. Koffler, together with his sons, Brian and Daniel Koffler, and his special education … bills, their boat expenses, and even partial tuition for Brian’s law school. Indeed, the sham entity’s name derives from the Koffler sons, Brian and Daniel. Furthermore, an audit and investigation by …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementByram Hills Central School District - Fixed Assets (2019M-153)
… asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153State Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … that had last log-on dates ranging from Jan. 5, 2017 to Oct. 29, 2021 or ensure all employees completed IT security …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … benefits of the cafeteria employees out of the school lunch fund and develop a plan to pay back the loans from the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialComptroller DiNapoli Releases Municipal Audits
… In the general fund, the board also used non-recurring mortgage tax revenues to fund recurring expenditures, as well …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … Determine whether the JamesvilleDewitt Central School District District claims were adequately supported for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Security Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication … board should be aware of that as well. Some questions are followed by a suggested step you can take to verify and … reasonableness (i.e., does the inventory make sense given what you know about the local government or school and its …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentSaranac Central School District – Student State Aid (2023M-91)
… District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements. Key Findings District officials did not properly claim State aid for special education students who received services in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Westfield Academy and Central School District - Financial Management (2018M-67)
… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) Auditors found district … professional services. Cherry Valley-Springfield Central School District – Financial Condition (Montgomery County and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports. Key Findings The … the Village of Riverside Village ClerkTreasurers prepared and maintained complete accurate and timely accounting …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … review of transactions in the audit trail reports for the system administrator account of the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… audit was to examine the District’s financial management and its controls over transportation and information technology (IT) operations for the period … June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management