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Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 … 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in … or 28.4%, targeted the full expansion of the city’s 3-K initiative (universal free educational childcare for … 3-year-olds), which began before the pandemic hit. While 3-K expansion may help boost enrollment, attract and retain …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with its affiliated … Board approved transfers of School funds totaling $425,000 to capitalize two wholly-owned private entities which the Board caused to be established for the purpose of enabling the School to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300DiNapoli: School District Tax Levy Cap at 2%
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school … rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s … districts and 10 cities with fiscal years starting July 1, 2022, including the “Big Four” cities of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentOnTECH Charter High School - Information Technology (2023M-71)
… Determine whether OnTECH Charter High School School officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71DiNapoli: School District Tax Levy Cap at 2%
… first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy … with fiscal years starting July 1, 2025, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time it was … who is also the salaried director of a local council for the arts, would have a conflict of interest under the … Whether a school board member who is also the salaried director of a local council for the arts would …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Comptroller DiNapoli Releases School Audits
… and the accounting system on a timely basis. As a result of these weaknesses, BOCES’ computerized data is at an … the 4 percent statutory limit ranging from 14.1 to 18.9 percent. The district is also projected to not use any … $144 million and expenditures of $142.6 million as of June 30, 2015. The board did not authorize an appropriation …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 93-12
… Expenditures (travel expenses - where spouse accompanies school board member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district may not authorize the incurrence and payment …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Public School Safety – Incident Reporting and Unauthorized Student Departures
… Background The New York City Department of Education (DoE) is the largest school district in the country and serves … safety of those students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. … their children in another school within the district that is not designated PD. Key Findings Our review of 10 sampled …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of Cooperative Educational Services , Sherman Central School District , Southwestern Central School … the board and district officials reported unrestricted fund balance levels that were in accordance with statutory …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Charter School is a public school financed by local, State and federal resources that is not under the control of the … Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent contractors to have contact with …
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)
… formula to calculate PECA set-aside amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials took …
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)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review tuition billing prepared by the School’s contracted accounting firm. An incorrect formula was … Determine whether student enrollment and billings to school districts of residence are accurate and supported …
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)
… contract. Receive documentation that supported the service fees and reimbursements paid to the Company. Earn up to … if the Directors had used School-provided cash rewards credit cards. Key Recommendations Take a more active …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mOpinion 95-13
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES … further provides that, if any portion of the proceeds are not expended for the object or purpose for which the … section 165.00 to the requirement that bond proceeds which are not expended for the object or purpose for which the …
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
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … 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
… New York State Comptroller Thomas P. DiNapoli today announced the … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1