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Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… period July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the … There are no recommendations for this report. … True North Troy Preparatory Charter School Enrollment and …
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)
… required quotes for six of these vendors paid $112,611 (or 41 percent) for goods and services. Key Recommendations Adopt …
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)
… is entered correctly in the system, including entry and exit dates used for billing. Credit back money due to school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) were …
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 … student who: (1) can successfully meet DOE’s criteria for graduation from high school and obtain the highest possible … who enrolled in the high schools in our cohort after that date and were also expected to graduate by August 2019. We …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessState Comptroller DiNapoli Releases Municipal and School Audits
… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … identified 47 (8%) where town officials could consider taking additional steps to increase physical accessibility at … identified 14 (10%) where town officials could consider taking additional steps to increase physical accessibility at …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsKing Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed and collected tuition. … action. … Determine whether Truxton Academy Charter School School officials accurately billed and collected …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Opinion 94-19
… an overall discount of twenty-five percent or less. The face amount at maturity of "zero coupon bonds" issued between … the local government's debt limit. You ask whether the face amount of "zero coupon bonds" (i.e. deep discount bonds … debt limit or whether only the difference between the face amount and the discount is chargeable. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-41
… of town funds for fire prevention purposes. Specifically, you inquire whether the town may purchase instructional … in presenting fire prevention programs to town residents. You also inquire as to the proper procedure for making an … or statutory obligation by the municipality before funds can be paid to or expended on behalf of, private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Contract and Payment Actions in January
… of New York $11.8 million with Upstate University Medical Associates at Syracuse Inc. for dietitian staffing services at Upstate Medical University. $6.3 million with Birdsall Voss & … for electronic tolling collection services. Department of Transportation $318.6 million with Halmar International LLC …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … Washington occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus … elimination of federal staff for the Low Income Home Energy Assistance Program; termination of more than 1,200 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetOpinion 2005-6
… 312; 22 Opns St Comp, 1966, p 931; see also 1957 Opns Atty Gen 145; 1950 Opns Atty Gen 210). In that instance, there would be no intention to … under the Establishment Clause). 3 Note that 1950 Atty Gen 210, supra , distinguished between use of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Amani Public Charter School – Payroll and Timekeeping (2015M-46)
Amani Public Charter School Payroll and Timekeeping 2015M46
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)
… [read complete report – pdf] Audit Objective Determine whether … Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, …
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)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Utica Academy of Science Charter School – Purchasing (2015M-71)
… of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of the State of New …
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, with too few available … and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schools