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Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District Judge Elizabeth … of Avon agreed to provide an off-duty member of the Avon Police Department to provide various services to the … Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking office …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsWhite Plains City School District – Financial Management (2020M-71)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Lackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … deficits over multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight … to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… fiscal year were $98.6 million. Key Finding The Board and District management effectively managed the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… December 31, 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … Key Recommendations Establish a process to identify all possible Medicaid-eligible students. Establish procedures to ensure all Medicaid documentation requirements are met. Submit all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… [ read complete report - pdf ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Penfield Central School District – Procurement (2022M-76)
… justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76State Comptroller DiNapoli Releases Municipal & School Audits
… and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation payments were … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors determined that seven employees …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsSweet Home Central School District – Financial Management (2022M-166)
… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Bethlehem Central School District – Credit Cards (2017M-41)
… directly withdraws monthly payments from the District bank account without the Treasurer’s authorization. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Ellenville Central School District – Network User Accounts (2022M-18)
… pdf] Audit Objective Determine whether Ellenville Central School District (District) officials ensured network user accounts … corrective action. … Determine whether Ellenville Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Peekskill City School District - Network User Accounts (2021M-195)
… - pdf] Audit Objective Determine whether Peekskill City School District (District) officials adequately managed and … take corrective action. … Determine whether Peekskill City School District District officials adequately managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Dryden Central School District - Cash Management (2020M-61)
… earnings for the District. Officials did not develop and manage a comprehensive investment program. Officials did … available investment options. Key Recommendations Develop and manage a comprehensive investment program. Prepare … funds for investment. Solicit interest rate quotes and obtain investment information to ensure available funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Broadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Canandaigua City School District – Procurement (2022M-141)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively procured the … corrective action. … Determine whether Canandaigua City School District District officials competitively procured the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Cost-Saving Ideas: School District Auditing – Internal Auditor
… analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … district or by emailing us . Who qualifies Candidates for the position must have expertise in district financial … Who does not qualify Employees with responsibilities for other business operations in the district Close or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor