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Oversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network and financial software access controls were adequate. Key Findings School officials did not ensure that network and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial … educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Wyandanch Union Free School District – Budget Review (B21-7-1)
… 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Introduction – Travel and Conference Expense Management
… expenses to employees even when the local government or school district's credit card was used for these expenses. … conferences for personal reasons at local government or school district expense. Missing or insufficient … that travel-related expenses were for local government or school district purposes. Inadequate audit of travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterHighland Central School District – Financial Condition (2013M-358)
… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is … 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …
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 purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …
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
… aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New … York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments … "But potential policy changes in Washington could have a considerable impact on local government operations. In …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidState Comptroller DiNapoli Releases School District Audits
… increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES … which has allowed them to offer an additional class in-house. Officials calculated potential savings of over … to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the … $41,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteTuition 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 … Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare System Management, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkComptroller 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-auditsUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfNiagara Charter School - Information Technology (2018M-172)
… (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal …
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)
… officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … for real estate transactions to ensure the School’s best interest. … Elmwood Village Charter School Building …
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)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
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)
… was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016. Background The Horseheads Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fGilbertsville-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 … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsGreen 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-157