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Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… user and assign access rights based on job duties. … Young Womens College Prep Charter School of Rochester Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyRenaissance 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 operations for the period July 1, 2014 … to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… financial reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and … The Board did not receive quarterly and annual balance sheets and monthly banking transaction reports, as required … reporting. Prepare and review quarterly and annual balance sheets, monthly statements of revenue and expenses and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of the … four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s … September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as a charter … and ensure that the plan is periodically tested and updated as needed. … Vertus Charter School Conflict of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs … for self-sustaining adult education programs. Contact the State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Utica Mayor and UCSD School Board President Louis LaPolla for allegedly using taxpayer funds to pay for political … that Karam was using school money and resources including stamps, envelopes, and other supplies to send election … County Court by Judge Michael L. Dwyer. Their next court date is Dec. 1, 2023. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 through August 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 … Key Recommendation There were no recommendations as a result of this audit. … HamiltonFultonMontgomery Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school districts at a higher rate if at least 30% of the costs for lunch is spent … school lunch program has an excellent goal, to provide healthy, locally produced food to New York school children …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedVillage of Delhi – Audit Follow-Up (2019M-204-F)
… 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) … report released in January 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … residency documentation for 52 out of 55 students in our audit sample. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ … Educational Services is an association of 31 component school districts. Combined, the component districts educate …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … Services is a public entity serving 18 component school districts which educate approximately 23,700 students. BOCES, which provides 59 educational and administrative services to its component school …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our … or remit all rebate revenue to Civil Service. As a result, Civil Service was due $2,240,798 in rebates. Key … implemented. Key Recommendation CVS Health officials are given 30 days after the issuance of the follow-up review …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our … properly invoice drug manufacturers for rebates (either in a timely manner, accurately, or at all) or remit all rebate … recommendations. Key Recommendation CVS Health officials are given 30 days after the issuance of the follow-up review …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow