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Opinion 89-38
… -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a retiree) CIVIL SERVICE LAW, … under which the school district will purchase insurance to provide for payments to the surviving spouses of those …
https://www.osc.ny.gov/legal-opinions/opinion-89-38DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the supports and services that they need and that are supposed to be available. The audit found that too many NYC public … readily available—and that DOE provides little oversight to ensure students receive the required mental health …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they submitted false timecards in … stole from the very students they were supposed to be helping. My thanks to U.S. Attorney Freedman, and our other partners in law … and Nichole Murray must pay the United States $3187290 to resolve allegations that they submitted false timecards in …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsState Comptroller DiNapoli Releases Municipal & School Audits
… recorded financial transactions without oversight North Babylon Union Free School District – Online Banking (Suffolk … from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… services provided. The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … properly accounted for. The faculty auditor did not adhere to the district’s ECA policy, which resulted in insufficient … seek competition for services. Officials paid $135,000 to 10 of the 14 service providers reviewed without seeking …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… were paid $696,291 during the audit period. Buffalo Academy of Science Charter School – Procurement (Erie County) … limit by approximately $680,500, or 6 percent. Pulaski Academy and Central School District – Separation Payments … to reimburse the district $2,813 for previously received tuition assistance upon his separation from the district. …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… New York. In response, he urged New York school districts to assess their plans for spending federal pandemic funds and to target funds towards children most in need. New York was … DiNapoli said. “School districts must act quickly to take full advantage of available resources to help …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… arts education required by state regulations, according to an audit released today by New York State Comptroller … for the required number of hours each week. We all want to find the right formula to improve education and improving arts instruction needs to … the arts education required by state regulations according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsCareer and Technical Education
… Objective To determine if the New York City (NYC or City) Department of … occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and reporting CTE … DOE officials. About the Program CTE programs (referred to in the past as vocational, occupational, or practical arts …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three … Educational Services (BOCES). The BOCES and RICs work to provide shared educational programs and services to schools throughout the State and host various schools’ … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followElementary and Secondary Education – 2023 Financial Condition Report
… Significant Federal Aid Continues to Support New York Schools According to the Division of the … $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school … increase the previous year. More than 557,000 votes were cast, with 663 district proposals being approved and 11 …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationLocal Government Financial Data Sources
… Data Type Class of Local Government Sources Debt, Revenue, … ST3 Taxable Valuation and Tax Levy County, Town OSC: Tax Data Verification Form Taxable Valuation, Tax Levy and Tax … Local Government Financial Data Sources …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesTuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State financial aid … To determine whether College of Westchester complied with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background The Tapestry Charter School, … may be established, limit the number of credit cards to be issued, and address to whom the cards may be issued. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsHealth Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The Health Sciences Charter School … properly awarded. The School’s Business Office was unable to provide procurement procedure documentation and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211State Comptroller DiNapoli Releases School District Audits
… IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for … that employees will react quickly and effectively to maintain business continuity. As a result, important … and other data could be lost, or suffer a disruption to operations. Westhampton Beach Union Free School District – …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. … Specifically, the law requires certain information to be filed with the Office of the Attorney General, the … at your school district/BOCES, you may log in to the New York State Education Department Application …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overestimated expenditures and appropriated fund balance to finance operations that was not actually used. As of June … is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … District officials have depleted unexpended fund balances to precariously low amounts. The school food service fund has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaComptroller DiNapoli Releases School District Audits
… an average of $357,000 of fund balance that was not used to finance operations. The district could not demonstrate a … have not adopted adequate security policies and procedures to safeguard IT assets. In addition, employees stored … insurance buyouts that they may not have been entitled to during the audit period and the health insurance buyout …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0