Search
Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public … board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification of public library employees) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12NYC Schools Underreporting Bullying and Harassment
… the NYC Department of Education (DoE) was not doing enough to report incidents of bullying, harassment and … to properly recognize bullying when it happens. Failure to report and respond accordingly can be detrimental to … the NYC Department of Education DoE was not doing enough to report incidents of bullying harassment and discrimination …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information technology … Board did not develop adequate IT policies and procedures. School officials did not provide IT security awareness … the IT recommendations communicated confidentially. School officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … Department (SED) regulations. Key Recommendation Provide mental health training to all staff and ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingOversight of School Fire Safety Compliance (Follow-Up)
… report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State Education Department … 2016, covering the period January 1, 2013 through May 18, 2015, determined whether the Department was providing … Department: Oversight of School Fire Safety Compliance (2015-S-86) …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is … Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Introduction – Travel and Conference Expense Management
… school district's credit card was used for these expenses. Extension of trips after conferences for personal reasons at …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsWyandanch Union Free School District – Budget Review (B21-7-1)
… proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Highland Central School District – Financial Condition (2013M-358)
… the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The Highland …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Long Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli Report Highlights Local Government Reliance on Federal Aid
… governments, school districts $1.6 billion (33 percent), cities $274 million (6 percent), towns $198 million (4 … town, village and school district for 2015 is available through a new, interactive feature on DiNapoli's website. … New York's Local Governments," go to: http://www.osc.state.ny.us/localgov/pubs/research/federal-aid-impact.pdf For …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Bolton Central School District – Fund … by personnel costs and BOCES services. District officials have hired a special education teacher which has allowed them … appropriated fund balance, unrestricted fund balance would have exceeded the statutory limit by $1.1 million, or 5.1 …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations … To determine whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations Rules and Regulations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteComptroller DiNapoli Releases School District Audits
… PPSI. Auditors found district officials were unaware of this activity because they did not routinely monitor … County) The board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsNiagara Charter School - Information Technology (2018M-172)
… and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal computer and Internet … 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)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School officials … million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Unadilla 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 school districts by a total of $183,250. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education