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Opinion 2005-6
… of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to … a town program at a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Management of General School Funds (Follow-Up)
… we concluded that the school principal had not established basic accountability for student funds and that DOE’s …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … students. We reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) provides taxable …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsSouthside Academy Charter School – Board Oversight (2013M-318)
… of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. … to June 30, 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… is located in the City of Buffalo. The School is governed by an 11-member Board of Trustees that includes one parent … properly documented, and all such records are maintained by the Board Secretary. Safeguard School resources by conducting and documenting thorough analyses of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualThe Child School – Compliance With the Reimbursable Cost Manual
… to New York City children between 6 and 21 years of age. The School is certified to provide special education …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Comptroller DiNapoli Releases School Audits
… limit of 4 percent. Byron-Bergen Central School District – Online Banking and Information Technology (Genesee County) District officials did not establish adequate online banking internal controls to ensure sufficient … of the district’s assets. The district unnecessarily has online banking access for all of its bank accounts. In …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … unrestricted fund balance that exceeds the statutory limit by approximately $2.3 million (13 percent) and has levied … payments. As a result, two employees were overpaid by a combined total of $16,348 because payments were not …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Global Concepts Charter School – Cash Disbursements (2017M-126)
… March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school year. The School, which is a public school financed by …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Charter School of Educational Excellence – Information Technology (2023M-174)
… to employees. Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Some NY Schools Not Reporting Bullying or Harassment
… but four years later, many schools remain unsure of what to do and make serious errors in reporting incidents of … Education Department agrees with our recommendations and is taking steps to help school officials improve their … school year. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/16s28.pdf Background DASA seeks …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentElementary and Secondary Education – 2021 Financial Condition Report
… from 6 percent). * Most recent available year. … Provides information about New York States per pupil expenditures for …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationComptroller DiNapoli Releases School Audits
… through 2014-15. District officials also overestimated health insurance, contractual special education and certain …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… district of residence by $4,200. Croton-Harmon Union Free School District – Professional Services (Westchester … use on three computers. Glens Falls City School District – Financial Management (Warren County) The district’s reported … Officials did not develop and manage a comprehensive investment program to ensure interest earnings were …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Scott McNamara, and the New York … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorWest Buffalo Charter School - Payroll (2018M-72)
… School officials did not update employee salaries included in offer of employment letters when salary changes were made. The … guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … in the annual budgets. Auditors also found that BOCES can manage its software more effectively and efficiently. … to verify that funds were deposited into a district bank account. Whitney Point Central School District – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 99-11
… LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel management program, may …
https://www.osc.ny.gov/legal-opinions/opinion-99-11