Search
True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background The True North Troy … under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 1, 2015 through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Opinion 99-14
… this transaction is more appropriately characterized as a sale by the town of unneeded personal property, or as a … p 84; 1986 Opns St Comp No. 86-78, p 124). The method of sale chosen is within the sound discretion of the governing … board should take appropriate measures to ensure that the sale price is upon the best or most beneficial terms. 2 It …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Mill 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 … fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special … whether the costs reported by the Mill Neck Manor School for the Deaf Mill Neck School on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualCollege Readiness
… Readiness Interactive Map Objective To determine whether the New York City Department of Education is adequately preparing students for post-secondary … 2022 and included students who were expected to graduate high school by August 2019. About the Program According to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … should be obtained and when items must be competitively bid. The policy also does not address threshold amounts under which approval can be made by …
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)
… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and Federal resources that … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… health benefits plan for NYSHIP. The State Department of Civil Service administers the NYSHIP program and contracts … with modifier 59. Key Findings For 13 (5.3 percent) of the 245 claims we tested, a distinct or independent … service was not provided despite the service’s designation of modifier 59. The overpayments on the 13 claims totaled …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… To determine whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program … January 2019 through December 2023, Civil Service had a Pharmacy Benefit Services Contract (Contract) with … of CVS Caremark’s audits of the Empire Plan’s pharmacy claims. For example, CVS Caremark audits sometimes …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… in the Mid-Hudson Region (-21.5 percent). The Capital District had the most severe decline (-28.8 percent). Outside … or services. Most cities, towns and villages and some school districts also rely on sales tax revenues to support …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… 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-8State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… for filing in the First Degree and Falsifying Business Records in the First Degree. 1 “Our multilingual learners and … and making her answer in court.” According to court documents and statements made on the record in court, between … a False Instrument for Filing in the First Degree, a class E felony, two counts Falsifying Business Records in the First …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mOpinion 2005-6
… not further proper town purposes, the town should not go forward unless appropriate changes are made to the program …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school …
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)
… $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other school districts that use BOCES’ services) school districts’ surplus funds over the last three school …
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-69DiNapoli: 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 … services and inconsistent and limited oversight of mental health education for students, an audit by New York … to address the problem are available and prioritize mental health instruction and outreach among school districts …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsUtica Academy of Science Charter School – Purchasing (2015M-71)
… of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period July 1, 2013 … 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is … 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-71The 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 … 2012 through May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that … 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-295State Comptroller DiNapoli Releases Municipal and School Audits
… local government audits were issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the district’s financial operations or properly audit claims. As … did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware the audit …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits