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DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its federal aid to help close pandemic learning gaps than other large school … during the COVID-19 pandemic and are still struggling to catch up,” DiNapoli said. “The federal government …
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)
… for the purpose of enabling the School to engage in what are essentially commercial ventures. We question … the level of risk involved with the School’s participation in these ventures because School officials refused to provide …
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%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentOnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
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%
… Property tax levy growth for New York’s school districts and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 88-77
… 800(3) as a "direct or indirect pecuniary or material benefit accruing to a municipal officer or employee as the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … by appropriating fund balance each year, although these funds were not needed due to the operating surpluses …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 93-12
… against the municipality (General Municipal Law, §77-b[3]). By its express terms, section 77-b authorizes a … p 156; cf . 1976 Opns St Comp No. 76-811, unreported, and 29 Opns St Comp, 1973, p 38, in which we concluded that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Public School Safety – Incident Reporting and Unauthorized Student Departures
… summaries and submits its reportable incidents to SED by September 30 of each year. SED uses this VADIR data to …
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
… 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 District and …
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)
… The Evergreen Charter School is a public school financed by local, State and federal resources that is not under the … in the Town of Hempstead in Nassau County, is governed by an eight-member Board of Trustees. Budgeted appropriations …
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)
… (PECA) was accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The …
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)
… School officials did not review tuition billing prepared by the School’s contracted accounting firm. An incorrect … resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School …
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)
… cash rewards credit cards. Key Recommendations Take a more active oversight role in School finances. Negotiate … in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mOpinion 95-13
… ask whether excess proceeds of outstanding bonds issued by a school district for a capital project which has been … deposit and use of proceeds from the sale of bonds issued by a school district. Paragraph a of section 165.00 provides … on the bonds under certain circumstances). Moreover, by its express terms, this requirement is applicable to …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOpinion 2002-7
… 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
… authorization. Friendship Central School District – Fund Balance and Reserves (Allegany County) The board and district officials did not properly manage fund balance and reserves. As a result, real property taxes were … This made it appear the district needed to use fund balance and reserves to close projected budget gaps. However, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … data. … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… password management, wireless security, remote access, online banking, user account management and access rights or … – Reserves (Allegany County) The district’s reserve fund policy does not adequately address funding levels …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits