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Management of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followSouthside Academy Charter School – Board Oversight (2013M-318)
… indirect from direct costs, and how indirect costs are allocated by NHA to the School. For example, $2.9 million in indirect costs have been allocated to the School by NHA but the Board has not received support for how the costs are allocated. As a result, this limits the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through … business office did not maintain accurate and supported leave accrual records for all School employees. The School does not require that all employees submit leave request forms. Those employees required to submit forms …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualThe Child School – Compliance With the Reimbursable Cost Manual
… City children between 6 and 21 years of age. The School is certified to provide special education services for up to … years ended June 30, 2011, the School claimed about $26 million in reimbursable expenses for the special education …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOversight of Mental Health Education in Schools
… districts and the education of approximately 2.6 million students statewide. The coronavirus disease 2019 (COVID-19) pandemic has presented many challenges to students, educators, and parents. Children already coping … example, the Department’s 2018 “Mental Health Education Literacy in Schools: Linking to a Continuum of Well-Being” …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… The School, which is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174FSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
FSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-snapshot-jan.pdfNational School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal … programs or activities outside of the regular school day. FY 2024, City schools served 788,000 meals daily, up …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsOversight of Mental Health Education in Schools (Follow-Up)
… law. Our audit covered the period from July 2018 through August 2021. Overall, we found that the Department did not …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followDiNapoli: Fiscal Stress Remains Low in Villages
… . In September, his office will release scores for calendar year municipalities, which includes all counties, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesOpinion 89-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but estimated job gains were nearly … IDAs provided $660 million in net tax exemptions in 2013 up $105 million from 2012 but estimated job gains were nearly …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, … served about 52 students. The New York City Department of Education (DoE) refers students to Lifeline and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to Lifeline. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualValue 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 … an increase in the total value of active IDA projects for 2019, continuing an upward trend during the last decade,” … to municipalities and school districts by IDA projects, for net exemptions of $796 million in 2019. The value of net …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
Albany Leadership Charter High School for Girls Professional Services 2013M283
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and … or requiring them to be current, to verify student residence. The School did not obtain three written quotes, as …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… that the charges were for a valid School purpose. In addition, none of the 186 purchases had evidence of … are not pre-approved or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159West Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Opinion 88-26
… Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE … the construction of a building for use by the State Police on land owned by the State so long as the town retains … You ask whether a town may construct a building for State Police use on State land located in the town and finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26