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Extra-Classroom Activity (2015-MR-5)
… "funds raised other than by taxation or through charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision thereof." …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Ripley Central School District by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District … tuition rate being charged in comparison to net costs per student and the State-calculated tuition rate. Key … tuition rate being charged compared to the net cost per student and the SED-calculated nonresident tuition rates. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… whether the District is providing transportation to eligible nonpublic school students. Key Findings District … whether the District is providing transportation to eligible nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… or underbilled for services received and student refund checks were printed and disbursed without approval. … Operations should resume reviewing and approving student refund checks prior to their disbursement. Seek competition …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOversight of Career and Technical Education Programs in New York State Schools
… career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and … enrollments generally do not align with occupations that are most in demand, fastest growing, or highest salaried in … indicate 41 percent of Approved programs (421 of 1,021) are providing students with skills for occupations that pay …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… and offers a variety of baccalaureate, associate, and certificate programs. It serves approximately 6,000 students, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Service expenditures are the various forms of compensation for State employees and certain non-employees that are … compensation authorized by the Director of Budget for regular employees eligible to accrue overtime credits who are required to be available for immediate recall, and who must be prepared to return to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… user permissions to the financial and student information applications. Key Findings District officials did not … user permissions to the financial and student information applications. In addition to sensitive information technology … user permissions to the financial and student information applications …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… receipts for the remittances received from the student treasurers and faculty advisors were not provided. The student treasurers’ records were lacking one or more of the … all extra-classroom activity fund receipts. Ensure that student treasurers maintain appropriate accounting records …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… The central treasurer did not issue receipts or ensure student treasurers issued receipts for cash collections; 47 … totaling $113,667 did not contain required items such as student signatures and 30 collections totaling $55,025 were … was placed before deposit and club advisors did not ensure student treasurers maintained complete and accurate records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… decreased a grade and 53 (27 percent) changed a grade from no grade to 65 or better. In addition, auditors found these … did not always occur. Other causes include unclear or no supporting documentation requirements and lax monitoring …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesSewanhaka Central High School District – Student Fees (2016M-296)
… through January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, … Sewanhaka Central High School District Student Fees 2016M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … residence verification process. The School does not verify student information by periodically requiring new proof of … that a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Tuition Assistance Program – LIM College
… complied with the governing Law and Regulations during the audit period for the transactions we tested. We therefore … Education Services Corporation/State Education Department: Audit of the Tuition Assistance Program at LaGuardia Community College (2013-T-4) …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeSUNY Bulletin No. SU-191
… including the employees NYS EmplID number and SUNY ID to SUNY Administration. Each comprehensive college must … provide a roster of employees in graduate programs in Empl ID order to SUNY Administration. Payments on the Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicNew York’s Economy and Finances in the COVID-19 Era
… $36,600 13% South Dakota $28,400 8% Tennessee $35,500 13% Texas $32,700 12% Utah $32,100 8% Virginia $38,100 9% Vermont … the states in the third quarter (behind California and Texas), it ranked 41 st nationally for economic growth during …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… Impacts from the recently enacted federal budget law, upcoming … and executive actions since January 2025 risk undermining the strength and competitiveness of New York’s higher education sector and the social and economic benefits it generates, according to a …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyChenango Forks Central School District – Nonresident Tuition (2020M-69)
… officials properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a … policy. As a result, we could not determine exactly which students should have been classified as a nonresident student … District officials properly identified and billed tuition for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69