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Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the … 2011 through June 30, 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. … The School failed to accurately budget a number of expense accounts, including failing to budget some account codes and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 … through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli Announces State Contract & Payment Actions for January 2015
… and payments entered into by the state. This builds on his commitment to added transparency via his Open Book New …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… Charter, Altice USA, FairPoint Communications Inc. and Rochester Gas & Electric Co. (RG&E). The PSC, through the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsImplementation of the Dignity for All Students Act
… involving all parties within a school community (i.e., students, staff, parents). The school principal or … appropriate infraction code from the DOE Discipline Code when entering an incident in OORS. Incidents determined to be … [NYCRR§100.2]). Key Findings We found that DOE could do more to fully comply with DASA. For example: DOE does not …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … reviewed and approved, supported and for appropriate School purposes. Key Findings School officials did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Opinion 99-14
… procedures adopted pursuant to General Municipal Law, §104-b. There is no requirement in section 103 or in any other … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfCompliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York City are properly and … whether the Department has used incident data to identify school districts with comparatively high rates of incidents …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfDiNapoli Report Examines State School Aid Trends
… $168 million in 2019-20. For more information, read the full report: New York State School Aid: Two Perspectives at …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and … 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mTapestry Charter School – Procurement (2017M-203)
… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods … through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student … Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Opinion 90-8
… city charters and those which do not, based solely on form, not substance. Further, such a construction would … has failed to expressly so provide. March 30, 1990 Ralph W. Nash, Esq., City Attorney City of Ithaca … Whether certain …
https://www.osc.ny.gov/legal-opinions/opinion-90-8UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… Purpose To determine whether UnitedHealthcare improperly paid for … day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New York State Health … of the tumor. Consequently, the provider should not have billed, and United should not have paid, $6,250 for the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … Background The Mill Neck School, located in Mill Neck, New York, provides special education services to preschool and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualCollege Readiness
… Department of Education is adequately preparing students for post-secondary institutions. Our audit covered the period … Similar percentages occurred in 2018 and 2017. There are a number of definitions of college readiness. In general, … in college. Evaluate the reasons behind the significant number of students who were assessed as not college ready, …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readiness