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Opinion 92-11
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the governing board of any "municipal corporation", which is defined to include school districts, to establish an …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: SED Oversight of Career Training Programs Falling Short
… or pay higher wages, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Career and technical … in New York State Schools Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortLittle Flower Union Free School District – Tuition (2015M-233)
… Purpose of Audit The purpose of our audit was to review tuition billing and collection procedures for the … home school districts or counties. The District has a past-due balance of $572,141 owed to it by Suffolk County. Key … and counties. Continue efforts to collect all past-due amounts billed. … Little Flower Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students … of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mDiNapoli: School District Tax Levy Cap Below 2 Percent
… July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Allowable Levy Growth and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… an operating surplus. Key Recommendations Return surplus funds from the summer school program to component and … for guidance regarding the proper disposition of surplus funds generated from adult education programs and for …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71State Comptroller Releases School District Audits
… expenditures rather than capital purposes. Therefore, absent recurring additional revenue, appropriation reductions … your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 contracts, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… the shortcomings we’ve found.” DiNapoli’s audit examined 10 schools (two in each borough), several of which have … to SED. Unreported Incidents The audit checked the 10 schools' incident reports for the 2011-2012 and 2012-2013 … a desk knocking him to the floor with the desk landing on top of him; At PS 83 in Manhattan, a student punched another …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 99-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issues discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL … will be provided to residents of the school district by the member libraries of the cooperative library system. …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 95-27
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … education paid to a school district as a result of a court order or judgment will be barred unless the court order or judgment and other required data are filed with the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Credit Cards – Travel and Conference Expense Management
… travel and conference expenses. This can be accomplished by allowing employees who travel frequently to have a local … district and the employee’s name and official capacity, by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the business or treasurer’s office to have a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Trumansburg Central School District – School Lunch Operations (2015M-171)
… 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins … the Town of Hector in Schuyler County. The District, which is governed by an elected seven-member Board of Education, … service costs and benefits provided to employees. Because it is not possible or practical for the District to achieve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Buffalo City School District – Special Education and Grant Administration (2017M-73)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the … of costs to claim Excess Cost Aid. Key Recommendations Bill school districts of residence for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… (SED) found many local school districts maintain waitlists for services because there are not enough providers, and … that responded to an audit survey, 83% said they have a waitlist for services. In site visits to an additional 40 … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… billed resident districts. Audit Results School officials have maintained adequate proof of residency records, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate procurement … of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 million (67 …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5