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Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we reviewed …
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
… Thomas P. DiNapoli today announced the following school district audits have been issued. Commack Union Free School District – Information Technology (IT) Assets … the remaining 66 IT assets (14 percent). Fallsburg Central School District – Fund Balance Management (Sullivan County …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… local districts’ reports of disruptive behavior to create School Violence Indexes (SVI) that can determine if a school needs to develop safety and emergency response plans. … an education in a safe environment,” DiNapoli said. “When school districts fail to report disruptive and violent …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 99-5
… discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to … library system) EDUCATION LAW, §§255, 256, 259: A school district may enter into a contract pursuant to section …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 95-27
… for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and Duties (submission of claims … for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Credit Cards – Travel and Conference Expense Management
… Your local government or school district may authorize designated employees to use a … credit card issued in the name of the local government or school district to pay for certain travel and conference … who travel frequently to have a local government or school district credit card issued in both the name of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials properly billed and … owed to the District during the 2019-20 through 2021-22 school years. District officials did not: Establish adequate …
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)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The …
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)
… through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
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
… the State Department of Education (SED) found many local school districts maintain waitlists for services because … the services at all. The State Education Department and school districts must do a better job serving these students. …
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)
… [read complete report - pdf] Audit Objective Determine if School officials completely and accurately billed resident districts. Audit Results School officials have maintained adequate proof of residency …
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-5Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… complete report - pdf] Audit Objective Determine whether School officials: Used a competitive process to procure goods … with the Dignity for All Students Act (DASA). Key Findings School officials did not: Establish adequate policies and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… of Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July … through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfOpinion 99-6
… (issuance in anticipation of payments in lieu of taxes) SCHOOL DISTRICTS -- Finances (issuance of revenue … LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue anticipation notes or … of payments in lieu of taxes from a public authority. A school district, however, may issue revenue anticipation …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Provisional Supervisor of Facilities for the Hempstead School District, pleaded guilty today at the federal … to access device fraud in connection with his misuse of a school district credit card. The plea was entered before …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… An audit that sampled 20 school districts found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New York State … as obsessive compulsive, psychotic, and eating disorders. “School personnel are often the first to notice if a student …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffLocal Government – 2023 Financial Condition Report
… billion) for local governments outside of New York City. School districts, towns, and villages received $23.9 billion, … largest source of local government revenue in LFY 2021. School districts were the most dependent on State aid, as it … Local expenditures totaled $91.2 billion in LFY 2021. School districts spent the most at $45.6 billion, followed by …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 94-15
… opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- Deposits and Investments (of … funds and endowment funds, including donations made to a school district from private sources in the form of gift, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15