Search
Buffalo United Charter School - Financial Management (2018M-197)
… Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the School’s … and recommendations. Appendix B includes our comments on the School’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Greenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfSelkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdfReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … for School Districts Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance from the State … or (518) 408-4934 or by Email at LGSAMonitoring@osc.ny.gov … Find Real Property Tax Cap Information for School …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
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
… notify agencies of the 2024-25 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: … of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs … for self-sustaining adult education programs. Contact the State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… the Board monthly. School officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … necessity or the School-related purpose of the charge . For example, charges totaling $22,276 included grocery, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… physical injury* 7 232 182 50 Reckless endangerment* 8 88 33 55 Minor altercations (no weapon) 9 367 262 105 Minor …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 99-14
… the cost of the removal at $30,000. A contractor, who has the ability to reuse the tanks and equipment, has …
https://www.osc.ny.gov/legal-opinions/opinion-99-14UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that … The Empire Plan is the primary health benefits plan for NYSHIP. The State Department of Civil Service administers … (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s …
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
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s … P. DiNapoli. Sales tax collections totaled $1.02 billion in April. Plummeting sales tax collections were widespread, … hit hard by this virus or the budget cuts could be severe in some communities.“ Social distancing protocols were …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… if School officials completely and accurately billed resident districts. Audit Results School officials have … adequate proof of residency records, accurately billed resident districts using the correct New York State Education Department (SED) rate and full-time …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… services late, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit of the … services because there are not enough providers, and SED’s oversight of services was hindered because it did not know …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-them