Search
DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. DiNapoli … gaps than other large school districts, both in New York and nationwide. The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School District – Financial Management (Erie County) The … overestimated appropriations. Ausable Valley Central School District – Medicaid Reimbursements (Clinton County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Opinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… financial operations. Library officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … adequate oversight of the Librarys financial operations and whether officials accurately paid employees for leave time …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126King Center Charter School - Information Technology (2018M-61)
… properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and School officials do not have formal procedures to address … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Rochester Career Mentoring Charter School – Procurement (2016M-406)
… our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background … Monroe County, is a public school financed by local, State and federal resources that is not under the control of the … adequate written policies or procedures for procuring services. School officials did not always seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … Property tax levy growth for New Yorks school districts and 10 cities will remain capped at 2 for the fourth year in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fifth year in a row, according to data released today … Property tax levy growth for New Yorks school districts and 10 cities will remain capped at 2 for the fifth year in a …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentOnTECH Charter High School - Information Technology (2023M-71)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings School officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300DiNapoli: School District Tax Levy Cap at 2%
… tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by … tax levy growth for school districts will be capped at 2 up from 123 last year according to data released today by …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentState Comptroller DiNapoli Releases School Audits
… , Dutchess County Board of Cooperative Educational Services (BOCES) , Half Hollow Hills Central School District … School District , Smithtown Central School District and the West Irondequoit Central School District . State … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 93-12
… board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district may not authorize the incurrence and … is to obtain preferable travel and lodging rates. Section 77-b of the General Municipal Law provides that the governing … officer or administrative board (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Public School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and whether the DoE had sufficient controls to prevent and … Department of Education DoE officials accurately recorded and reported violent and disruptive incidents to the State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Comptroller DiNapoli Releases School Audits
… Onondaga-Cortland-Madison Board of Cooperative Educational Services , Sherman Central School District , Southwestern Central School District and the Warsaw Central School District . “In an era of … has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding … project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed … of the charter management organization (Company). School officials did not: Ensure the Company provided all of …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBuffalo City School District - Charter School Tuition Billing (2019M-122)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122