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OnTECH 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-percentTrue 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-2019mBuffalo 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-billingEvergreen 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-contractorOpinion 2008-1
… board member serves as a trustee and, assuming disclosure is not otherwise required by General Municipal Law § 803, … pecuniary benefit from a contract, an officer or employee is deemed to have an interest in any contract of a firm, … or association of which the municipal officer or employee is an employee or member, and any contract of a corporation …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… districts at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and … 2018, New York enacted an additional state reimbursement for school lunch programs that spend at least 30% of their … The program increases the reimbursement schools receive for lunches from 5.9 cents to 25 cents per meal. Eligible …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedDiNapoli 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-prioritiesState 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-1Public 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-departuresOpinion 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-93-12State Comptroller DiNapoli Releases School District Audits
… debt, repair, property loss and liability, and insurance reserves with balances totaling $3.5 million are … example, the board began sharing the superintendent and business administrator positions with the Roscoe Central …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsManagement of General School Funds (Follow-Up)
… included in our initial audit report, John F. Kennedy Educational Campus: Management of General School … City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate oversight and … control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing the issues …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. … District’s supervision of its service repair center, which is nearing completion. DiNapoli encourages the public to help …
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)
… 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, … that serve approximately 800 students and 220 employees, is governed by an elected seven-member Board of Education. … productivity level for meals per labor hour (MPLH) is below the industry average. District officials paid …
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
… report - pdf] Audit Objective Determine whether 17 school districts used their resources and two charter schools … to develop, adopt, file and implement district-wide school safety plans and building-level emergency response … a safety team or did not have all the required members. No school met all of the annual safety training requirements. …
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)
… complete report – pdf] Audit Objective Determine whether Albany Leadership Charter School for Girls (School) Board of …
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
… including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. List of allowable tax levy growth …
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)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and … Determine whether the Amani Public Charter School School officials procured goods and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11