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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … provider’s contract did not define responsibilities. This can contribute to confusion over network responsibilities, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of … Buffalo Academy of Science Charter School School Building Lease …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Opinion 89-50
… town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Tuition Assistance Program – Metropolitan College of New York
… Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare System Management, … to the school on behalf of 1,560 students. We reviewed a sample of 75 randomly selected awards paid during that … future compliance with the eligibility requirements cited in the report. Metropolitan should comply with the State …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkAudit of the Tuition Assistance Program at Pratt Institute
… To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when … student a $50 refund check. Key Recommendations The Higher Education Services Corporation should recover $35,736 from …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteOpinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- … town by local law may impose the solid waste generation fee as either a user charge or a benefit assessment …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information technology … Board did not develop adequate IT policies and procedures. School officials did not provide IT security awareness … the IT recommendations communicated confidentially. School officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Green Tech High Charter School – Payroll (2023M-157)
… complete report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately … Determine whether Green Tech High Charter School School officials accurately …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Elmwood Village Charter School – Building Acquisition (2017M-237)
… Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Niagara Charter School - Information Technology (2018M-172)
… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Sales Tax Agreement Approval Codes of Ethics (up to 1991) Litigation Files … Dispositions Retirement Unit Retirement System Litigation Files Legal Memoranda and Opinions … Files Legal Memoranda and Opinions Securities Litigation Files Corporate Governance Legal Files …
https://www.osc.ny.gov/help/foil/recordsCalculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Please refer to the … working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedElementary and Secondary Education – 2022 Financial Condition Report
… $2.7 billion. In school budgets proposed for SY 2022-23, property tax levy increases averaged 1.7 percent, compared to …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationMental Health Education, Supports, and Services in Schools
… whether the New York City Department of Education (DOE) is providing mental health instruction to students as … addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health … all students. The New York City Department of Education (DOE), the nation’s largest school system, serves …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Aim High Children’s Services and the Hebrew Institute for the … the rules for receiving taxpayer reimbursements.” Both Aim High and the Hebrew Institute offer special education … in the excessive executive compensation disallowance). Aim High Children’s Services The not-for-profit Aim High served …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… from Assemblyman Marcos Crespo, chairman of the Assembly Puerto Rican/Hispanic Task Force. “Many migrant students …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… “I commend the State Education Department for acting on my audit and strengthening its efforts to enforce the Dignity … in October 2017 found that despite guidance from SED, many schools had not implemented some critical requirements of the … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actOversight of School Fire Safety Compliance
To determine if the State Education Department is providing effective oversight to ensure school compliance with required fire safety procedures including
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceMental Health Education, Supports, and Services in Schools (Follow-Up)
… the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … middle, and high schools (excluding charter schools). DOE recognizes the importance of mental health well-being in … to provide access and support during the school day.” DOE also acknowledges that students are underserved, stating …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followVertus Charter School – Information Technology Asset Management (2025M-9)
… Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly portable items, such as …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9