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State Comptroller DiNapoli Releases School District Audits
… physical IT assets and non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors found that 235 … collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsAccess to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is … the services those students are receiving in real time, or how many school districts maintain waitlists for services. … and work with school districts to identify ways to obtain the necessary services. Increase monitoring of school …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are understaffed, with too few available … and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations … included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and … maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have … provided to eligible students. We reviewed 300 nonpublic school student records and found that 114 students were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolOpinion 91-13*
… which has caused certificates of participation ("COPS") to be issued to finance the construction of a public … title was to pass to the State for a nominal consideration when all the bonds were paid off. The court found that since … Constitution or the Local Finance Law. Accordingly, we do not believe that the lease agreement, or the COPS …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
Determine if the Board and School officials adequately monitor School financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/true-north-rochester-prep-charter-2019-206.pdfThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualSouthside Academy Charter School – Board Oversight (2013M-318)
… Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that has …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual … thorough analyses of alternatives before making major financial commitments. Determine whether any …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualForfeiture of Benefits for Convicted Felons
… employees; Judges, justices and employees of the unified court system; Officers and employees of the legislature; and … may commence an action for pension forfeiture in the supreme court of the county where the conviction took place. … a crime related to public office.” Once proven, the supreme court has discretion to issue an order reducing or …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 98-17
… established" for the town (Public Housing Law, §496; see gen, Public Housing Law, article 13). Further, the town has … section 18 (Public Officers Law, §18[2][a]; 1992 Opns Atty Gen [Inf] No. 92-19). For purposes of this opinion, however, …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Comptroller DiNapoli Releases School Audits
… reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are not based on employees’ … The district unnecessarily has online banking access for all of its bank accounts. In addition, district officials …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… revenues and realistic estimates for expenditures. As a result, the district has accumulated unrestricted fund … employees were accurately paid separation payments. As a result, two employees were overpaid by a combined total of … CSD ClintonEssexWarrenWashington Board of Cooperative Edu Ser ClydeSavannah CSD OneidaHerkimerMadison Board of Coop …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Charter School of Educational Excellence – Information Technology (2023M-174)
… Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Management of Indoor Air Quality for Individuals With Asthma
… the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common … to the Centers for Disease Control and Prevention (CDC), in 2018, asthma accounted for 178,530 hospitalizations and … hospitalizations due to asthma and limiting exposure to indoor air pollutants that are known asthma triggers. To …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaComptroller DiNapoli Releases School Audits
… through 2014-15. District officials also overestimated health insurance, contractual special education and certain …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public … by the state, and the terms of the repayment agreements are detailed in the appropriation language for the state … York State Contract IDs must begin with an “F” prefix and are created in the Customer Contracts Module. An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Charter School for … Technologies – Student Enrollment and Billing (Erie County) Auditors found that 34 of the 60 students in the …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits