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DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… district at the same time before his scam was discovered by State Comptroller Thomas P. DiNapoli’s office. Noe Rodriguez, … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslySandy Creek Central School District – Cafeteria Operations (2016M-354)
Sandy Creek Central School District Cafeteria Operations 2016M354
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… emergency response plans in compliance with the New York State Safe Schools Against Violence in Education (SAVE) Act. … members to the safety team. Adopt the safety plan annually by September 1 after holding a 30-day public comment period …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… result, the School did not have access to the undeposited funds, the Board’s monthly financial reports did not … and the risk of loss, diversion or theft of School funds was increased. Key Recommendations Maintain detailed …
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
… Four” cities of Buffalo, Rochester, Syracuse and Yonkers. List of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… of a sample of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or approved as required. The … charges (80 percent) totaling $7,627, were not supported by a receipt, a documented purpose, or both. Officials did …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 88-77
… arts programs for community participation. One such program is an arts-in-education program provided at four schools in the local school … up to fifty percent of the cost of the arts-in-education program. Under the terms of this grant, the school district …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-13
… BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond … in a special account, may not be commingled with other funds of the school district, and must be expended only for …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … for the 2012-13 through 2014-15 fiscal years by $14.9 million (7 percent), which resulted in operating …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Allegany County) The board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and … the scope of the project. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school … April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … 3,550 students, is governed by a five-member Board of Education. Budgeted school lunch fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… [read complete report – pdf] Audit Objective Determine whether Salmon River Central … (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … officials did not accurately pay tuition for foster care students enrolled care students enrolled at other school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… which serve approximately 885 students and is governed by an elected seven-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. The District … Meals cost more to prepare than the revenue generated by the meal sales. School lunch productivity is lower than … and benefits. Monitor the number of meals produced divided by staffing hours and consider taking measures to move toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … the district’s cash receipts policy indicates that funds are to be deposited without delay, but it does not …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsThree Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdfOpinion 2002-7
… -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity … such monies to the treasurer of the library. Thus, library funds, whether held in the custody of the library treasurer, … establishment of, and expenditures from, capital reserve funds established by school authorities of any school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases School District Audits
… improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Officials also …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… over the last three years despite having sufficient funds to finance the district’s increased costs. Homer … direct access to a district bank account to disburse funds. Officials also allowed payment of utilities totaling …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… lodging, registration fees and tuition fees incurred by officers and employees while attending conferences. A … and not with the local government or school district’s money. Your travel and conference policy should clearly state that personal travel expenses (incurred before, during …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses