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Tapestry Charter School – Procurement (2017M-203)

… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods and services for the period July 1, 2015 … purchasing policy. School officials made payments to 12 vendors totaling $272,884 that required quotes, but did …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203

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-2013m

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the period July 1, 2015 through February 2, 2017. Background … supported. Certain billings to school districts of residence were not accurate. School officials did not retain …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Mill 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 … CFRs detailing program related expenses. To be eligible for reimbursement, the provider's reported expenses must comply with the guidelines contained in the Manual. For the two fiscal years ended June 30, 2010, the Mill Neck …

https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manual

College Readiness

… proficiency levels in English (reading and writing) and Math. Being college ready helps students be better prepared … selected to review 71,210 students who first entered 9th grade in the 2015-16 school year and were expected to … as students who graduated but did not meet proficiency standards. Our review of the 3rd through 8th grade …

https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readiness

King Center Charter School – Purchasing (2013M-215)

… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period … School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … approved by the Board and there is no evidence that change orders totaling approximately $63,000 were approved by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… Purpose of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & … Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background A charter school is a public … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management

Opinion 88-45

… may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year … than fifty per centum of the amount of such notes shall mature in the first fiscal year succeeding the fiscal year in … levied or to be levied for the fiscal year in which they mature or out of other revenues of that fiscal year available …

https://www.osc.ny.gov/legal-opinions/opinion-88-45

State Comptroller DiNapoli Releases Municipal and School Audits

… reports or ensured claims were properly audited prior to payment. Although the board paid a CPA $6,750 to conduct the …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… Annual Financial Report was overstated by over $76,000 when compared to the cash balances of the accounting records. …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits

Opinion 2005-6

… a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) MUNICIPAL … However, a town may contract with a parochial school for the conduct at the parochial school auditorium of a town …

https://www.osc.ny.gov/legal-opinions/opinion-2005-6

Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)

… School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials overbilled school … accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report includes …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8

Opinion 92-18

… 'tipping fees' charged for each ton disposed". It appears from your letter that despite the town's waste flow control … such authority. Benefit assessments are distinguishable from taxes in that they are ". . . impositions for …

https://www.osc.ny.gov/legal-opinions/opinion-92-18

State Comptroller DiNapoli Releases Audits

… of $1,375 and a maximum allowable contract budget, which is calculated by multiplying providers' maximum average daily … did not exceed the maximum contract budget. However, there is a risk that providers can exceed the maximum cost per … Auditors found MTA's New York City Transit unit is not in compliance with the requirements of the Induction …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-audits

DiNapoli: 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 … and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas … prioritize mental health instruction and outreach among school districts so students and staff can recognize warning …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schools

Amani 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-46

Buffalo 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 adequately … 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-69

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m