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Southside Academy Charter School - Enrollment and Billing (2019M-70)
… whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident tuition … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Stafford – Capital … supervisor also did not maintain adequate capital project accounting records or include eligible expenditures totaling … state aid to they should receive. Rensselaer City School District – Medicaid Reimbursements (Rensselaer County) …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1White Lake Fire District – Budgeting Practices (2013M-156)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … District is a district corporation of the State, distinct and separate from the Town of Bethel, and located in Sullivan …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … shared educational programs and services to 15 components school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State … the former long-time superintendent of the Utica City School District (UCSD), was sentenced to pay the UCSD restitution of $11,549 for the resources improperly diverted, serve five years’ …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kFine Fire District – Board Oversight (2023M-81)
… – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored financial … fund operations each year and there was an increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained, it received written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Elementary and Secondary Education – 2023 Financial Condition Report
… and Economic Security (CARES) Act. Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … of federal COVID-19 recovery funding disbursed to New York school districts was equal to 13.9 percent of State school … previous year. More than 557,000 votes were cast, with 663 district proposals being approved and 11 district proposals …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Voter participation for school district budgets statewide more than tripled to … year, after in-person voting was temporarily suspended and replaced with absentee ballots. The results were similar …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownOpinion 93-17
… to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the bonds … available fund balance. Also, under generally accepted accounting principles as prescribed by this Office for most …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 88-46
… basis, including the levying of taxes or assessments to pay such costs on the entire area of the corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Town of Gardiner – Selected Financial Activities (2013M-67)
… the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. … or rate schedules. Town officials have not ensured that accounting records are accurate, complete and up-to-date. The … to the Library as settlement for the balance of the 2011 real property taxes, capital fund balance and the unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials … Key Findings While School officials ensured resident district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The … or procedures. The Treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. … over key financial areas. Maintain complete and accurate accounting records. Ensure claims are audited before payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesSelected Safety and Security Equipment at Subway Stations
… CCTV surveillance cameras, 1,746 monitors, 332 digital video recorders, five video cassette recorders, and related … or emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsTown of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … were batched for deposit. Record deposits made in the accounting records and distinguish whether receipts were … the Clerk’s records and reports detailing collections for real property taxes and Town fees. The Board should also …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central School District and the Homer …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli Announces State Contract and Payment Actions for February 2016
… Fairgrounds facility rentals for events including a boat show, RV show and the Sportsman’s Expo. Council on the Arts $13.2 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016Life Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated … these programs are based on fixed fees. During the 2017-18 school year, Life Skills served approximately 279 students. … in the incorrect reporting period, including $111,213 in accounting expenses, $5,996 in information technology …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-cost