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Notice of Reserve Funds
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … Memo Bill Text Status … To provide increased transparency in school district fiscal operations by requiring publication …
https://www.osc.ny.gov/legislation/notice-reserve-fundsKing Center Charter School - Information Technology (2018M-61)
… they planned to initiate corrective action. … King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Audit Objective Determine whether Salmon River Central School District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … overpaid tuition by $58,277 for 11 foster care students and underpaid tuition by $1,007 for three foster care …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Opinion 2005-6
… LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a parochial … of a town program for town residents on that subject, so long as the town retains ultimate supervision and control of … program, or for services in connection therewith, so long as the town retains ultimate supervision and control …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… participation in these ventures because School officials refused to provide us access to either entity’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Grafton – Audit Follow-Up (2013M-113-F)
The purpose of our review was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report released in August 20
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
The purpose of our review was to assess the Towns progress as of July 11 2016 in implementing our recommendations in the audit report released in January 20
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fBedford Central School District – Medicaid Reimbursement (2025M-43)
… (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 … to log session notes. Using the District’s IEP software subscription. The report includes four recommendations that, … year. An IEP identifies a student’s unique needs and how the school will strategically address those needs, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. … $3.2 million. Key Findings The Board contracted with a Foundation to provide services to the School, but the … The Board President was the Executive Director of the Foundation but did not disclose this information on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301PUC Achieve Charter School – Board Oversight (2016M-316)
… The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service … had been evaluated or put in place to prevent claims from being inappropriately paid under the Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and monitored projects with appropriate and measurable goals and took …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mHenry Johnson Charter School – Financial Operations (2014M-214)
… The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through … 2013-14 were approximately $5.7 million. Key Findings The compact contract does not describe in detail the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… York’s five largest school districts received $8.6 billion in federal pandemic relief funds, and analysis by New York … districts in Los Angeles, Miami, Chicago and Clark County (Las Vegas) have allotted from 0.4% to 17.1% of their funds for …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Without clear and concise contract language, the School does not have a firm agreement detailing what services are included. School officials entered into a … and an additional $300,000 for expenses. This contract does not clearly define each party’s responsibilities for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… of expense accounts, including failing to budget some account codes and using unrealistic amounts in others. In …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Tuition Assistance Program – New York College of Health Professions
… Health Education and Research. The school operates five locations – a campus in Syosset, Long Island; three locations in Manhattan; and one in China. College of Health offers …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … and the Commissioner of Educations Rules and Regulations when certifying students for State …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college