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About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … government and school district officials. By increasing the number of classroom training sessions and web-based … The Academy for New York States Local Officials is an …
https://www.osc.ny.gov/local-government/academy/about-academyNew Paltz Central School District – Financial Condition (2014M-38)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. Background The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, … four schools with approximately 2,200 students and is governed by an elected seven-member Board of education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38DiNapoli: 16 School Districts Designated in Fiscal Stress
… Sixteen school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2023, up from 14 districts in fiscal stress the prior year, but still well below the 33 designated in stress in 2019. Increased temporary federal aid and growth …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last year …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: School District Tax Levy Cap Below 2 Percent
… 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today … starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list have changed. Only 12 were designated as … include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and … Property tax levy growth for school districts and the states biggest cities will be capped at 2 the same as …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence … (2012-13 school year). “The number of districts designated in a fiscal stress category has fallen considerably over the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressOpinion 90-23
… Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL … FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt … of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for our opinion as …
https://www.osc.ny.gov/legal-opinions/opinion-90-23DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… nationwide. The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school … and spending on existing programs. Rochester and Buffalo set aside around 62% of their funding for operational … the full expansion of the city’s 3-K initiative (universal free educational childcare for 3-year-olds), which began …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices … Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… their budgets,” DiNapoli said. “The financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent for the second year in a … starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts … with stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School District Audits
… and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted … used approximately $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressComptroller DiNapoli Releases School District Audits
… 2018-19 budgets. Auditors found that only a fraction was used to finance operations, because the district … After adding back the appropriated fund balance that was not used, the recalculated unrestricted fund balance for … As a result, $1.7 million in appropriated fund balance was not used to fund operations during this time. In …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsRochester City School District – Budget Review (B20-2-1)
… pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester … The objective of this review was to provide an independent evaluation of the Rochester …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … has approximately 290 students, is located in the City of Rochester, Monroe County. The School had operating expenses … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology