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King Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
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)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
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)
… necessary documentation to support calculations of the amounts billed or ensure billings were accurate and did … adequate procedures for tuition billing. Recommendations The audit report includes five recommendations that, if implemented, will improve the School’s tuition billing and collections. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8DiNapoli Announces State Contract and Payment Actions for April 2016
… and trail construction at Vander Whacker Mountain Wild Forest in Minerva, Essex County. $800,000 to renovate the … $509,000 with Eastman Associates Inc. $554,000 with Black Horse Group LLC to replace a concrete water tank at … Inc. $2.3 million with Mr. Dirt Inc. to complete the Black Diamond Trail from Taughannock Falls State Park to Cass …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016State Contract and Payment Actions in December
… Beacon Health Options, Inc. for the New York State Health Insurance Program (NYSHIP) Mental Health & Substance Abuse … to the acquisition and renovation of the former Smart Pill Building in Buffalo. $1.7 million to Martin House … for attorneys for children. Payment Rejections and Other Cost Recoveries The office rejected nearly 2,200 payments …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in September
… Institute Land Trust Inc. for the purchase of land on Pond Road in Essex County. Office of General Services $15.3 …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in January
… University of New York $26.3 million with Sierra Cedar Inc. for CUNYFirst application management services. State Education Department $4.5 million to the New … York City School District for Pre-Employment Transition Services for Students with Disabilities. Department of …
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 … spending will increase. All Funds spending in SFY 2025-26 is projected to total $254 billion, an increase of $12.5 … billion in SFY 2024-25. State Operating Fund spending is expected to grow 9.3%, continuing a recent trend of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetOpinion 2005-6
… 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 prevention of teen “bullying”) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 94-19
… discussed in the opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking … Whether the face amount of zero coupon bonds ie deep discount bonds on which …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-41
… would be contravened by engaging an independent contractor to conduct this town program. Also, the town may … time that town property is being used by the independent contractor for the fire prevention program. With regard to … by section 103. Unless the purchase of the equipment falls within one of the exceptions to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas … upheaval caused by the COVID-19 pandemic created a crisis for many students in New York, but not enough is being done … intense school-related stress due to COVID-19. The Centers for Disease Control and Prevention reported that in 2020, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and … The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… As a result, BOCES officials did not transparently fund capital expenditures and instead utilized more than $2.5 … these expenditures. Key Recommendations Transparently fund capital expenditures. Ensure that all surplus funds are …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mUtica Academy of Science Charter School – Purchasing (2015M-71)
… July 1, 2013 through September 30, 2014. 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 … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71East Quogue Union Free School District – IT Asset Management (S9-22-8)
east quogue, audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-quogue-union-free-school-district-s9-22-8.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
Determine whether meal, travel and conference expenditures were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-132.pdf