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Brighter Choice Charter School for Boys - Payroll (2018M-139)
… were paid $1.3 million during the audit period. … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Buffalo Academy of Science Charter School - Procurement (2019M-250)
… approve 18 contracts with cumulative payments totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases totaling $289,500 without using quotes, as …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Urban Choice Charter School - Information Technology (2019M-240)
… Key Findings A former employee’s user account was used to process 510 financial transactions after her resignation. … Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Opinion 99-12
… The enactment of a 1987 State Comptroller's Program bill added section 206-a to the Town Law. This section sets … is subject to permissive referendum (Town Law, §206-a[4]). In a proceeding to extend a district, the notice of … made pursuant to Town Law, §206-a (Town Law, §206-a[4][a],[b]). 3 If the proposition authorizing all costs of …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Tuition Assistance Program – Vaughn College
… Rules and Regulations when certifying students for State financial aid. Background TAP is the largest student grant … of State scholarship programs. Schools receiving State financial aid payments are responsible for certifying student … Education Department: Audit of the Tuition Assistance Program at DeVry College of New York (2014-T-2) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeTuition Assistance Program – CUNY York College
… students who were not properly matriculated. York posted “NC” (No Credit) grades to the transcripts for some students … course have their “F” grades automatically converted to NC grades up to two times for any particular course. Several … TAP awards if their F grades had not been converted to NC grades. Key Recommendations The Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followOpinion 93-24
… sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land owned by the … with permanent outdoor competitive sports facilities such as softball fields and tennis courts. You ask whether a fire … facilities to be used by residents of the district, as well as members of the fire department. Fire districts are …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 94 - 23
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … of a fire district located within two towns, if the proposed extension is upon petition pursuant to Town Law, §170(1), the town board of the town in which the …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Riverhead Charter School – Debit Cards (2017M-254)
Riverhead Charter School – Debit Cards (2017M-254)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-riverhead-charter.pdfWest Buffalo Charter School - Payroll (2018M-72)
West Buffalo Charter School - Payroll (2018M-72)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-west-buffalo-charter.pdfHealth Sciences Charter School – Procurement (2013M-211)
Health Sciences Charter School – Procurement (2013M-211)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-health-sciences-charter.pdfSouth Buffalo Charter School – Employee Compensation (2018M-1)
South Buffalo Charter School – Employee Compensation (2018M-1)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-south-buffalo-charter.pdfFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfMultiyear Financial Planning Spreadsheet for School Districts
Multiyear Financial Planning Spreadsheet for School Districts
https://www.osc.ny.gov/files/local-government/resources/excel/multiyear-financial-planning-schools.xlsAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfCopiague Fire District– Mechanic Shop Operations (2021M-93)
… As a result, District taxpayers are paying for the majority of the costs for providing services that do not … Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… one recommendation is no longer applicable. … audit follow up boces ontario seneca yates cayuga wayne multiyear planning …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… districts at the lowest reasonable cost available and have taken steps to ensure that the bid process is not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … more than 150 educational and administrative services to its 31 component school districts and is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services