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Opinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Comptroller DiNapoli Releases School Audits
… and reported results through the DOH’s reporting system 245 days after the required reporting deadline. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsEast Moriches Union Free School District - Budget Review (B7-15-5)
… Purpose of Budget Review The purpose of our budget review was to provide an … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … Review the appropriation for charter school tuition costs and adjust the budget, if necessary. Review its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the liability reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca … for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… created a financial toolkit containing many resources that can be useful to local officials in the wake of the pandemic. … Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… records, accurately billed resident districts using the correct New York State Education Department (SED) rate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Local Government – 2022 Financial Condition Report
… fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes … (mostly restored in LFY 2021), remained the next largest source of revenue. School districts are the most dependent on … in cities). Sales and use taxes, the next largest local source of revenue for local governments, were the most …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentTuition Assistance Program – Metropolitan Learning Institute
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, Metropolitan served about 550 students. Tuition …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public school districts, according to an audit and …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students for … is a senior college within the City University of New York, and offers a variety of baccalaureate, associate, and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeOpinion 98-16
… a school district to establish a reserve fund for the payment of judgments and claims in tax certiorari proceedings … to such reserve fund which are not expended for the payment of judgments or claims arising out of such tax … of the phrase "on or before" in connection with the payment of moneys is that the money must be paid immediately …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 89-17
… superseded. You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of … State Comptroller … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Comptroller DiNapoli Releases School District Audits
… through 2018-19, but only used approximately $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school … Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … Maintain duplicate receipts to document the source, date, amount and purpose of each collection. Maintain ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTitle I Grants to Local Educational Agencies – Federal Funding and New York
… This accounted for 32.4 percent of the January Plan’s total federal education aid, but only 1.7 percent of the … 2025, bringing it more in line with historical norms and annual school allocations. FIGURE 1 – Title I NYC School Allocations, FY 2025 # Schools Fungible Title I …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … ensure that computers were free from malicious software. In fact, two malicious software applications were installed … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsRochester Academy Charter School – Credit Cards (2022M-208)
audit, school district, charter school, rochester, credit cards
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rochester-academy-charter-school-2022-208.pdf