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DiNapoli: 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-percentTrue 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-2019mBuffalo 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-billingEvergreen 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-contractorOpinion 2008-1
… This opinion represents the views of the Office of the State … we note that each school district is required to adopt a code of ethics setting forth, for the guidance of its … the not-for-profit entity ( see 1992 Ops St Comp No. 92-30, at 78; but cf . 30 Ed Dept Rep 236 [Decision No. 12447]). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1DiNapoli 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-prioritiesState 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-1Public 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-departuresOpinion 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-93-12State 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-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 …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to …
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)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … average annual operating deficit would have increased to almost $179,000. Key Recommendations Complete a … for increasing revenues and decreasing expenditures to a level that allows the school lunch fund to be …
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
… Determine whether 17 school districts used their resources and two charter schools (collectively referred to as schools … used their financial resources to develop, adopt, file and implement district-wide school safety plans and … do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two …
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)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials … collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted …
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 …
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)
… (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-11Opinion 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-88-77Opinion 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-95-13