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The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualSouthside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … are to be expended by NHA in accordance with the approved budget, and as otherwise authorized by the Board. NHA … with NHA, to ensure the fee is reasonable and in the best interest of the School. Periodically request a breakdown …
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)
… financial commitments. Determine whether any outstanding loans are able to be prepaid and, if applicable, evaluate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 90-1
… receipts of any commercial hazardous waste facility which is located in the city or town (Environmental Conservation … imposed pursuant to that section are to be utilized. It is a general rule, however, that unless a statute provides … benefit of residents of the town as a whole. Therefore, it is our opinion that when a town imposes an assessment on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bemus Point … district’s retiree health insurance reserve with $444,545 is not a legally permissible reserve. Currently, there is no statutory authority for a district to establish a …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… revenues and realistic estimates for expenditures. As a result, the district has accumulated unrestricted fund … employees were accurately paid separation payments. As a result, two employees were overpaid by a combined total of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Global Concepts Charter School – Cash Disbursements (2017M-126)
… 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and … students during the 2016-17 school year. The School, which is a public school financed by local, State and federal resources that is not under the control of the local school board, is …
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)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
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
… Education Department agrees with our recommendations and is taking steps to help school officials improve their … to safeguard students.” "The Dignity for All Students Act is an effective vehicle in creating a safe and productive environment for students when it is well implemented and when schools are in compliance,” said …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentComptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … budgetary appropriations over the last four years, which is more than two times the statutory limit. Chenango Valley … audited and approved by the claims auditor before payment is made. The claims auditor did not consistently audit all …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Elementary and Secondary Education – 2021 Financial Condition Report
… Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. New York State Ranks … spending rose 4.6 percent from the previous year and is 191 percent greater than the national average. Differences … were voted on, only 11 failed on the first vote, which is similar to the 12 defeats from last year. Student …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationComptroller DiNapoli Releases School District Audits
… surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 …
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
… well-being of students by high-ranking school officials is an appalling betrayal of the public trust,” DiNapoli said. … who determined his contract, salary and authority. He also is accused of using school resources to send invitations for … Court by Judge Michael L. Dwyer. Their next court date is Dec. 1, 2023. Since taking office in 2007, DiNapoli has …
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)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Opinion 89-4
… and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor … of requiring securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations … We note that the term "contract" is defined for purposes of article 18 to include the designation of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Comptroller DiNapoli Releases School Audits
… District and the Whitney Point Central School District . “In an era of limited resources and increased accountability, … funds were about 11 percent of the appropriations in the 2015-16 budget. The district also maintained five … procedures for the cash receipts process at the district’s business office or for the food service department, which …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 99-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Destruction of (not … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of long-time service - framed municipal bond) … for the framing. December 24, 1999 Barbara A. Scheiner, Business Manager Unatego Central School …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Archived Publications
… 2014 - 9/23/15 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/29/15 Fiscal Stress … - 9/24/14 Fiscal Stress Monitoring Summary Results: Common Themes for Villages - 2/07/14 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/16/14 Revenue …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsWestern New York Maritime Charter School – Financial Operations (2015M-124)
… The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. Oversight …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124State Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … of the 15 employees. The cumulative effect of these errors is that four employees’ leave accrual balances were … thorough examination of each claim to determine whether it is for appropriate district purposes, whether the goods or …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0