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University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees. Key Findings School officials did not always accurately compensate … Determine whether University Preparatory Charter School for Young Men School officials accurately compensated …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the … verify and update the returning students’ residence to ensure that proof of residence addresses match the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … and procedures would provide guidance on when and how to solicit competition, documentation requirements to support …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144State Comptroller DiNapoli Releases School District Audits
… district officials generally used a competitive process to procure goods and services. However, they did not always … they have not utilized their multiyear financial plans to help make financial decisions. Officials also have not … for the purchase of goods and services not subject to competitive bidding, as required by the district’s …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] … reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting … The Academy for New York State's Local Officials page to view past webinars and for more information on our …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsOpinion 99-5
… SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract with cooperative library system) EDUCATION LAW, … 259: A school district may enter into a contract pursuant to section 256(1) of the Education Law with a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentBuffalo United Charter School - Financial Management (2018M-197)
… The Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is … changes in the terms of the management agreement with NHA to gain more control over the School’s finances. Continue to periodically assess the terms and conditions of any …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Help
… What Changed? - November 2017 Local Governments [pdf] School Districts [pdf] Reference Guides Local Government … [pdf] Local Government Environmental Indicators [pdf] School District Financial Indicators [pdf] School District Environmental Indicators [pdf] Contact: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/helpState Comptroller Releases School District Audits
… Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from the initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: School District Tax Levy Cap Below 2 Percent
… 2 percent cap in each of the two previous years, according to data released today by State Comptroller Thomas P. … 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentPersistence 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)
… The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … 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 cancelled check images to ensure only approved disbursements were made. The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund … more than 1,400 educational and administrative programs to its 19 component and other participating school districts, … expenditures from the special aid fund, which is used to account for and report programs supported in whole or in …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 95-27
… of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and … of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… the help they need or are getting services late, according to an audit released today by New York State Comptroller … “Providing timely, quality early education services to preschool children with special needs can make a world of … not getting the services and therapies they are entitled to within required timeframes, and some are not getting the …
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
… anticipation of the receipt of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether … 25.00 of the Local Finance Law authorizes school districts to issue revenue anticipation notes ("RANs") in anticipation … The term "moneys" is defined in relevant part as "moneys to be received from the state [or] the United States …
https://www.osc.ny.gov/legal-opinions/opinion-99-630% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiative