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Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… 1, 2014 through March 31, 2016. Background The Evergreen Charter School is a public school financed by local, State … Evergreen Charter School Employee and Independent Contractor …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorBuffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … Determine whether student enrollment and billings to school districts of residence are accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mOpinion 95-13
… to pay principal and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 … to pay principal and interest on the bonds if the bonds do not have a call provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Comptroller DiNapoli Releases School Audits
… bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established an after-school elementary child care program approximately 30 years ago as a service …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOpinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases School District Audits
… The district’s internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 … financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board … totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… $248,500. The School Board (Board) contracted with a management company (Company) to provide management … oversee the School’s IT operations. The Company contracts with a managed service provider to provide IT support and … inconsistent information. The School’s written agreement with the Company did not explicitly state who was responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit … report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followSandy Creek Central School District – Cafeteria Operations (2016M-354)
… which operates two cafeterias that serve approximately 800 students and 220 employees, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty … today in Erie County Court after admitting he worked for a second school district at the same time before his scam was … to an agreement with Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … did not ensure collections were properly accounted for and deposited timely. Also, the School’s cash receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165DiNapoli: 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 … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… to develop, adopt, file and implement district-wide school safety plans and building-level emergency response plans in … to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety team or …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two Directors to each control all aspects of the procurement process, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11State Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. … $4.7 million to 151 employees and found almost $418,000 in payments were not accurate, supported or paid in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… of Conference Travel for Personal Reasons You may allow your employees to extend travel for personal reasons beyond … the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee was … alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 double-occupancy room rate), the employee may …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases School District Audits
… have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) Claims totaling more than $6.1 million were paid before the … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0