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State Comptroller DiNapoli Releases School Audits
… four years. North Salem Central School District – Time and Attendance (Putnam County) District officials did not ensure that time, attendance and leave accrual records were accurate, complete … officials did not segregate duties in the time and attendance software, and there were no compensating controls …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Town of Bergen – Town Supervisor (2024M-30)
… agreed with our recommendations and indicated they have taken corrective action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… the 2012-13 fiscal year. Key Findings District officials have consistently over-estimated expenditures and … they did not use. The District’s unexpended surplus funds have exceeded the statutory 4 percent limit during the … $969,000 at June 30, 2013 and had no formal plan on funding or using these reserves. The District’s retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsSeneca Falls Central School District – Procurement (2021M-201)
… that were paid a total of $895,668. The District did not have written agreements with three professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… personnel. Key Findings The Board and District officials have not developed and adopted a comprehensive written IT … and periodically tested for efficacy, District officials have less assurance that employees will react quickly and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWesthill Central School District – Information Technology (2021M-32)
… - pdf ] Audit Objective Determine whether Westhill Central School District (District) officials implemented adequate … Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… pdf] Audit Objective Determine whether Waterville Central School District (District) officials adequately managed network user … network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … in Medicaid overpayments for brand name prescription drugs where generic drugs were available but not substituted. In … in the initial audit report, but additional action is still required. Of the initial report’s four audit …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsHunter-Tannersville Central School District - School District Website (S9-19-33)
… Determine whether the Hunter-Tannersville Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Wayne Central School District – Transportation Department Operations (2021M-160)
… - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have developed a process to … (Board) did not adopt comprehensive written policies for the transportation department’s operations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mAuditors Find Safety Hazards at Pre-K Facilities in New York City
… expand its existing pre-kindergarten program. In NYC, UPK is offered in public school settings through … auditors reviewed the operations and finances of 33 NYC UPK providers – 15 DOE school-based, 11 contracted … not documented. DiNapoli recommended DOE: Work with the NYC Department of Health and Mental Hygiene to align the …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityCollection of Fines Related to Tenant Complaints (2018-S-58)
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58.pdfCollection of Fines Related to Tenant Complaints (2018-S-58) 180-Day Response
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58-response.pdfBrockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brockport-central-school-district-2023-107.pdfNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norwood-norfolk-central-school-district-2022-129.pdfAttica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/attica-central-school-district-2022-103.pdfWilson Central School District - Financial Management - (2022M-22)
Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wilson-2022-22.pdfSusquehanna Valley Central School District – Information Technology (2020M-95)
… fact, two malicious software applications were installed on District computers. Sensitive IT control weaknesses were … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mHyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded, accounted for and disposed of.
https://www.osc.ny.gov/files/local-government/audits/pdf/hyde-park-2019-103.pdfComptroller DiNapoli Releases Municipal Audits
… Phelps – Financial Management (Ontario County) Officials have not developed adequate policies and procedures or … funds, but the purpose and funding levels of the reserves have not been established. Finally, the board has not …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits