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Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsWest Webster Fire District – Financial Management (2023M-23)
audit, west webster, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-fire-district-2023-23.pdfSchuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfDiNapoli: Fiscal Stress Remains Low in Villages
… evaluated and scored 539 villages, which predominantly have a fiscal year ending on May 31. For 2014, three villages have been classified as in “significant fiscal stress,” four … There are a total of 549 villages in the state. Ten have a Dec. 31 fiscal year end date and are not included on …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2014-15 school year, Lifeline served about 52 students. The New York … program. Lifeline also shares space and staff with a DoE District 75 program that serves school-age special education students. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… for $258 million of total net tax exemptions while school property tax breaks accounted for $237 million. Other … million), Long Island ($114.1 million) and the Capital District ($113.2 million) granted the highest amount of tax …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsOpinion 89-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … by majority vote, to authorize any of its members, any officer or employee, or any other person who has been elected … its power to authorize attendance to any executive officer or administrative board. For purpose of section 77-b, …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… reported 4,320 active projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project … values have increased by 48 percent since 2009, while the number of active projects has declined by six percent over the same period, according to a report released today by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeCompliance With Special Education Requirements – Evaluations
… education. (*The terms “child(ren) and “student(s)” are used interchangeably in this report.) The New York City … for an evaluation. (**The terms “parent” and “guardian” are used interchangeably in this report.) Parental consent: … and take corrective action where significant delays are identified. Develop data integrity controls to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsTuition Assistance Program – LIM College
… To determine whether LIM College officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… lost partial or full special education services because of school shutdowns and the shift to remote learning during the … DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to … the student’s unique learning needs. During the 2019-20 school year, more than 464,400 students in New York public …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfTuition Assistance Program – New York College of Health Professions
… official certified 1,553 awards totaling $2.1 million on behalf of 637 students. Key Findings We determined that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsDiNapoli: After-School Provider Misused $194,320 in Public Funds
… 30 percent of SCO’s prior reimbursements were misspent on inappropriate costs, including: $90,348 to pay staff who …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsTuition Assistance Program – State Financial Aid Program at Barnard College
… school on behalf of 572 students. We reviewed a sample of 100 randomly selected awards paid during that period, as well …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeTuition Assistance Program – Fordham University
… Purpose To determine whether Fordham University complied with the Education Law and the … University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in … for the 2015-16 year was $46,120. TAP is an entitlement program designed to provide funds for paying tuition costs to …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityAudit of the Tuition Assistance Program at Dowling College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an … years ended June 30, 2011, Dowling certified 5,661 TAP awards totaling $8.1 million that were paid to the school for … We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as well as other awards to these …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college