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Opinion 95-27

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the Laws of 1995, Education Law, §3604(5) provided that "no payments shall be barred or reduced where such payment is … for a "grace period", prior to January 1, 1996, there is no statutory bar to payments resulting from court orders or …

https://www.osc.ny.gov/legal-opinions/opinion-95-27

Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)

… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019m

DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them

… the help they need or are getting services late, according to an audit released today by New York State Comptroller … “Providing timely, quality early education services to preschool children with special needs can make a world of … in a solution. SED also does not collect any information on school districts’ waitlists to identify potential need …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-them

30% New York State Initiative

… school year prior to completing their applications. SFAs report information from the previous school year’s food …

https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiative

Credit Cards – Travel and Conference Expense Management

… may authorize designated employees to use a credit card issued in the name of the local government or school … to have a local government or school district credit card issued in both the name of the local government or … by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the business or …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cards

Local Government – 2023 Financial Condition Report

… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …

https://www.osc.ny.gov/reports/finance/2023-fcr/local-government

DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff

… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … some or all the recommended components, including how to access crisis support and recognizing warning signs such …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staff

Trumansburg Central School District – School Lunch Operations (2015M-171)

… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of … procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

DiNapoli: North Shore Leads Staten Island's Growth

… Shore is critical to Staten Island. What we need to do is create economic opportunities for businesses to grow, build … this issue and provide robust support for families to create an environment where our schools and students can … challenges. Together, we can tackle these issues and create a brighter future for the North Shore of Staten …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growth

DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud

… as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. Donoghue, …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraud

DiNapoli Announces State Contract & Payment Actions for October 2014

… State Education Department $3.2 million to the Syracuse School District for the Teacher Incentive Fund. $652,000 to … Preservation $166,000 to Yarussi Construction Inc. for site improvements to Niagara Falls State Park. New York State … to remediate contaminated soil at the former Duso Chemical site in Poughkeepsie. Payment Rejections and Other Cost …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… lower than industry standards. Without general fund subsidies, the school lunch fund’s operating deficits would …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)

… policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… districts that utilize aggregators for energy purchases are ensuring they are procuring electricity and natural gas at the lowest … benchmark rates to help ensure the lowest possible prices are procured for electricity and natural gas. … districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)

… Audit Results School officials have maintained adequate proof of residency records, accurately billed resident …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66

East Moriches Union Free School District - Budget Review (B7-15-5)

… of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit to the … year during which the local government is authorized to issue obligations and for each subsequent fiscal year during …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5

State Comptroller DiNapoli Releases Audits

… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits