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State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Manhattan District Attorney Alvin Bragg and New York State Comptroller Thomas DiNapoli today announced the indictment of … which helps school districts improve results for English language learners, and the Technical Assistance …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual e
https://www.osc.ny.gov/files/local-government/audits/pdf/owego-apalachin-2020-21.pdfHiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing how much retirees can earn in post-retirement employment … following retirement (effective October 7, 2008). This does not affect a retiree’s ability to return to public …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 … year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … expenditures and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) … funds over the last three school years. Although most of the repairs and improvements were proportionately funded …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… Objective Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, … action. … Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Opinion 2005-6
… in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- Gifts and Loans … Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are understaffed, … the COVID-19 pandemic created a crisis for many students in New York, but not enough is being done to make sure they … most of the state’s 686 districts outside of New York City entered the pandemic with mental health teams that were …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsThe Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts … 2012 through May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Management of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followOpinion 94-19
… BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) … to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to … LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-41
… response to your letter concerning the expenditure of town funds for fire prevention purposes. Specifically, you inquire … or statutory obligation by the municipality before funds can be paid to or expended on behalf of, private …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualThe Child School – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2011. Background The School provides special education services to New York City children between … 6 and 21 years of age. The School is certified to provide special education services for up to 239 children. Pursuant … the Manual requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualSouthside Academy Charter School – Board Oversight (2013M-318)
… of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. … to June 30, 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318State Contract and Payment Actions in January
… professional auditing services for New York State annual financial statements and eMedNY. State University …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryState Comptroller DiNapoli Releases Municipal and School Audits
… claims. As a result, the board hindered their ability to make informed financial decisions. Complete, accurate and … reports or ensured claims were properly audited prior to payment. Although the board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school year. The School, which is a public school financed by …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Charter School of Educational Excellence – Information Technology (2023M-174)
… pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to … contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174