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Opinion 2000-14
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district 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 (2022M-1) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Niagara Charter School - Information Technology (2018M-172)
… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Elmwood Village Charter School – Building Acquisition (2017M-237)
… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, …
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)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were … officials did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a per-meal cost analysis to ensure that the District is raising enough revenues to …
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 …
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)
… released in August 2016. Background The Horseheads Central School District (District) is located in the Towns of …
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)
… forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Eldred Central School District - Financial Condition (2018M-138)
… had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditOnline and Computer-Aided Training – Travel and Conference Expense Management
… Local governments and school districts may find that it is necessary or … way to train staff and will allow local governments and school districts to minimize travel costs. It may be … It would not be proper for the local government or school district to gift a computer to an official or employee …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Oysterponds Union Free School District – Financial Management (Suffolk County) … by nearly 27 percentage points. Monroe-Woodbury Central School District – Extra-Classroom Activities (Orange County) …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Granville Central School District – Medicaid Reimbursements (Washington County) … 50% reimbursement of eligible costs. Mineola Union Free School District – Financial Condition Management (Nassau …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Northern Adirondack Central School District – Financial Condition (Clinton County and … the declining fund balance. Northern Adirondack Central School District – Leave Accruals (Clinton County and Franklin …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School District – Information Technology (Jefferson County) … did not have a disaster recovery plan. Evans-Brant Central School District – Information Technology (Erie County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsElementary and Secondary Education – 2022 Financial Condition Report
… COVID-19 recovery funding was disbursed to New York school districts, an amount equal to 7.1 percent of State … Highest in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for which data are … of K-12 students were certified for free and reduced-price school meals based on household income, higher than the …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationCalculating Days Worked – Legacy Reporting
… period to make up unpaid leave in another. Employees of School Districts and BOCES School districts and BOCES differ from other employers in … are evenly divided based on the pay periods within the school year. Since the salary is being evenly divided per pay …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedMental Health Education, Supports, and Services in Schools
… childhood mental health concerns, including self-harm and suicide, have been increasing steadily since 2010, and the … in the past year and 19% seriously considered attempting suicide. Approximately seven in 100,000 persons aged 10 to 19 years died by suicide in 2018 and 2019. Approximately one in four children …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schools