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State Comptroller Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will have to examine … more closely to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… supported, and nearly all the charges lacked support to show they were for a valid School purpose . When credit … that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related … Recommendation Adopt new, or update existing, policies to address credit card use, including the appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll disbursements … Specifically: The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other designated official did not review …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … Tax Cap: Inflation and Allowable Levy Growth Factors Real Property Tax Cap and Tax Cap Compliance web page https://www.osc.ny.gov/local-government/property-tax-cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 95-27
… of the date of the order or judgment. October 17, 1995 Patricia L. McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
Audit Finds Better Oversight Needed by State Education Department to Ensure Students Receive Required Services On Time and Help Local School Districts Address Shortfall in Providers
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themOpinion 99-6
… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-99-630% New York State Initiative
… of their lunch meal in school, while also supporting local farmers and the local economy. The audit covered the period … the Initiative funds eligible foods that support local farmers and provide healthy choices for children, and to … of their lunch meal in school while also supporting local farmers and the local economy …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeLittle Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… complete report - pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings … district of residence and underbilled four additional student’s district of residence by $4,200. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOpinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; … Central School District 1 Note that Laws of 1994, Chapter 609, effective January 1, 1995, amended the Estates, Powers …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Credit Cards – Travel and Conference Expense Management
… 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 expenses. This can be … frequently to have a local government or school district credit card issued in both the name of the local government …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsLocal Government – 2023 Financial Condition Report
… calendar year municipalities, who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… warning signs such as obsessive compulsive, psychotic, and eating disorders. “School personnel are often the first to …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffBuffalo City School District – Special Education and Grant Administration (2017M-73)
… nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171