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Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… by more than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board secretary. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Oversight of School Fire Safety Compliance (Follow-Up)
… of implementation of the four recommendations included in our original report, Oversight of School Fire Safety … compliance with fire safety provisions established in the State Education Law, the State Uniform Fire Prevention … department did not adequately monitor whether schools are in compliance with all fire safety regulations and accurately …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followState Comptroller DiNapoli Releases School Audits
… County) District officials did not maintain appropriate IT asset inventory records or establish adequate IT controls … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Officials did not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded … they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsAudit of the Tuition Assistance Program at Pratt Institute
… Williams Proctor Art Institute in Utica and the Delaware College of Art and Design in Wilmington, Delaware. Pratt … Audit of the Tuition Assistance Program at Medgar Evers College (2011-T-4) State Education Department/Higher … Audit of the Tuition Assistance Program at Dowling College (2012-T-2) State Education Department/Higher …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteTuition Assistance Program – Metropolitan College of New York
… Rules and Regulations when certifying students for State financial aid. Background Metropolitan College of New … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … totaling almost $6.6 million that were paid to the school on behalf of 1,560 students. We reviewed a sample of 75 …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkComptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … totaling $1.3 million were generally not being used. Niagara Wheatfield Central School District – Niagara Power …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsDiNapoli Report Highlights Local Government Reliance on Federal Aid
… In 2015, federal aid as a share of total revenue was the highest for counties (11.2 percent), followed by New York … available through a new, interactive feature on DiNapoli's website. Generally, the type of federal aid New York's local … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidState Comptroller DiNapoli Releases School District Audits
… as of June 30, 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit by almost 25 percentage … increases in expenditures were driven by personnel costs and BOCES services. District officials have hired a special … share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley Central School …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to … health component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… action. Appendix B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Opinion 2000-14
… the teacher prior to retirement; there would be no fiscal obligation for the school district to provide payments into … retirement; and the school district would have no fiscal obligation regarding payments due from the program to the … the teacher prior to retirement. There would be no "fiscal obligation" for the school district to provide payments into …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6 million. … a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Audit Objective Determine whether Unadilla Valley Central School District (District) officials established nonresident … maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fGreen Tech High Charter School – Payroll (2023M-157)
… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven … forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Niagara Charter School - Information Technology (2018M-172)
… - pdf] Audit Objective Determine if personal, private and sensitive information (PPSI) on, or accessed by, the … technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet use was found on seven computers. Virus scanning …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172State Comptroller DiNapoli Releases School District Audits
… audits have been issued. Brookhaven-Comsewogue Union Free School District – Extra-Classroom Activity (ECA) Funds … $12,635 were deposited timely. East Moriches Union Free School District – Financial Condition Management … operations in a timely manner. Port Chester-Rye Union Free School District – Information Technology User Accounts …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0