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Opinion 91-62
… Gifts (from village to school district public library) -- Conveyance (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) … thereto for village purposes. You state that the village is wholly contained within the school district and that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Tuition Assistance Program – Metropolitan Learning Institute
… whether the Metropolitan Learning Institute complied with the Education Law and the Commissioner of Education’s … program designed to provide funds for paying tuition costs in New York postsecondary institutions. Schools receiving TAP … University (2015-T-2) Tuition Assistance Program: Barnard College (2015-T-1) Tuition Assistance Program: DeVry College …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-institutePhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… - pdf ] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … response letter. … Determine whether PhelpsClifton Springs Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19College of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … years ended June 30, 2010, the school certified 4,686 TAP awards totaling $7.3 million that were paid on to the school … We reviewed a sample of 200 randomly-selected TAP awards paid to 186 students, as well as other awards to these …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central … School District , Guilderland Central School District and the South Jefferson Central School District . "In today's … District – Financial Management (Cattaraugus County) As of June 30, 2016, unrestricted fund balance totaled $2.6 …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsOpinion 88-77
… GENERAL MUNICIPAL LAW, §§801(1), 802(1)(f): A member of a school district board of education who is also an employee of a … corporation which provides arts programs for community participation. One such program is an …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Niagara Charter School – Student Enrollment and Billing (2013M-294)
… of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. Background The Niagara Charter School, … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We also …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… documentation for the decisions made; and BOCES officials told us that they did not seek competition for certain …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesIntroduction – Travel and Conference Expense Management
… often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCity of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … letter. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Mental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the … students in Orange and Ulster counties. BOCES is governed by a seven-member Board of Education elected by the boards of …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… November 23, 2015. Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland … revised purchasing regulations. … WheatlandChili Central School District Procurement of Professional Services 2016M12 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … contracts with a managed service provider to provide IT support and services to the School. The School’s Directors of …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Bank Street College of Education – Compliance With the Reimbursable Cost Manual
… and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities who are between … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool … These ineligible costs included $338,175 in personal service costs, $246,707 in administrative overhead costs, and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council … controls over the cash receipt function from waste water, park and recreation, or building permit fees. Invoices for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood Union Free … District officials implemented a well-designed system of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to determine if these procedures were being …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Public School Safety – Incident Reporting and Unauthorized Student Departures
… students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New York State’s … SED defines within VADIR guidelines as violent, including assaults with physical injury; weapons possession; sexual offenses; and reckless endangerment. As a result of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the … for the 2015-16 fiscal year totaled approximately $51.5 million. Key Finding BOCES’ policy or procurement …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing