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Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Transparently fund capital expenditures. Ensure that all surplus funds are apportioned back to component and …
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 not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Opinion 2006-10
… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Utica 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 … Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the local school board. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Opinion 2005-6
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town … teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Prevention reported that in 2020, mental health emergency room visits rose 24% among 5- to 11-year-olds and 31% among … department does not require districts to verify they’re meeting mandated mental health education standards, so it …
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 and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background The … The Academy Charter School Board Oversight 2014M295 …
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)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… is falling short in monitoring Charter Communications Inc. and other utilities across New York, according to an audit released … speeds, used inaccurate data to track service reliability and imposed only four penalties in four years. “When New … is falling short in monitoring Charter Communications Inc and other utilities in the state …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsDiNapoli Announces State Contract & Payment Actions for January 2015
… his office approved 1,577 contracts valued at $1.2 billion and approved nearly 1.3 million payments worth $9.6 billion in January. His office also rejected 190 contracts and related transactions valued at $675 million and nearly 2,000 payments valued at $1.6 million due to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015Oracle 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
… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … services to New York City children between 6 and 21 years of age. The School is certified to provide special education … with 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)
… transfers all School revenues to NHA, and the revenues are to be expended by NHA in accordance with the approved … indirect from direct costs, and how indirect costs are allocated by NHA to the School. For example, $2.9 million … but the Board has not received support for how the costs are allocated. As a result, this limits the Board’s ability …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
Determine whether the Board and District officials effectively managed the District’s financial condition and ensured that fuel records were accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/onondaga.pdfOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health … To determine what steps the State Education Department is taking to ensure that school districts have the necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsWest Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of the School’s compact contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through … $32,218 to become a member of the charter school network and receive services stated in the compact. We reviewed the compact document and did not identify a specific declaration made by the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013m