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Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 … February 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $3.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not adopt … did not have adequate supporting documentation. The School did not have written agreements with six service …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Henry Johnson Charter School – Financial Operations (2014M-214)
… of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation … April 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, located in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214New Roots Charter School - Lunch Operations (2019M-73)
… could have saved money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Enterprise Charter School - Procurement (2019M-06)
… whether School officials used a competitive process to procure goods and services. Key Findings School officials … goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and publically …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Compliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … York State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts … music, dance, or theater) during their stay to receive a high school diploma. SED Regulation 100 states that …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the period … 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is … which is currently comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Oversight of Career and Technical Education Programs in New York State Schools
To determine whether current State Education Department career and technical education activities are sufficient to meet highdemand highgrowth and highsalary job marketneeds and what the Department school districts and Boards of Cooperative Educational Services can do to enhance CTE
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsCollege of Mount Saint Vincent – Tuition Assistance Program
… Regulations when certifying Manhattan campus students for State-funded Tuition Assistance Program (TAP) awards. … postsecondary institution located in Riverdale, New York, offers a variety of degree programs in the liberal …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programBuffalo United Charter School - Financial Management (2018M-197)
… - pdf] Audit Objective Determine whether the Board ensured School funds are used in the most effective and economical … Key Findings The Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), … responsible for the general management and control of the School’s finances. The Board did not have control over School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… policies and documents and examined payroll-related records for 25 of the 138 individuals employed by the School … employees received pay that was not consistent with their employment agreements, authorized pay rates or Board of … Ensure employees are paid in accordance with employment agreements, approved salaries and pay rates and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as … more contained signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish policies and procedures to ensure that all disbursements are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the … we found nine students’ files did not contain the required proof of residency; three instances where no date was on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314State Agencies Bulletin No. 2251
The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitCopiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfTruxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfSouth Otselic Fire District - Financial Activities (2022M-169)
Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/south-otselic-fire-district-2022-169.pdfTioga Fire District – Board Oversight (2022M-170)
Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tioga-fire-district-2022-170.pdf