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Fishers Island Union Free School District – Website Transparency (2023M-28)
… the following information they were required to include on the District’s website: External audit reports and … Post all required and recommended information on the District’s website in a transparent and comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… sound fiscal and administrative practices and a disregard for the interests of taxpayers,” said DiNapoli. “Instead of … aide, a homeless liaison and a parent liaison did not meet minimum qualifications for their positions and an assistant … including ensuring and documenting that employees meet the minimum education, experience and certification requirements …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the … School construction project and of the management company which assists with the School’s academic and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andThe Academy Charter School – Board Oversight (2014M-295)
… in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… membership dues and sales. The thefts occurred between March and August 2019. The school district superintendent … the district in the amount of $6,982.42. The arrest is a result of a joint investigation between the State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolCost-Saving Ideas: Legal Requirements
… of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary … district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 2000-4
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Elementary and Secondary Education – 2023 Financial Condition Report
… graduation rate in New York State was 87 percent for SY 2021-22, an increase from 86 percent the prior year and from … in 2022 in math, and slightly outperformed the national result in reading. … According to the Division of the Budget …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… A charter school is a public school financed by local, State, and Federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the period July 1, 2014 … 31, 2016. Background The Evergreen Charter School is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… complete report – pdf] Audit Objective Did Moravia Central School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2OSC's Online Government Accounting Schools
… Register Now Registrations close 3 weeks prior to class start date. Preferred attendees are New York State …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsLittle Flower Union Free School District – Tuition (2015M-233)
… The purpose of our audit was to review tuition billing and collection procedures for the period July 1, 2014 through … specific payment terms with all home school districts and counties. Continue efforts to collect all past-due …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Online Services for Local Government
… List of online service available to local officals and the public that you dont need login credentials for …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… in surplus funds that should have been refunded to local school districts, according to separate audits issued today … districts. BOCES officials are required to report to each district the cost allocated to that district in the past … have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 97-2
… this instance, the community rating methodology appears to result in former school board members not receiving a premium …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Public Officers – Membership and Enrollment
… re-appointed should take and file an oath or affirmation at the beginning of each new term. In addition, these oaths …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersPublic Equities
… (215) 567-1100 www.xponance.com Leadership: Tina Byles Williams, Thomas Quinn Email: Cesar Gonzales, …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityPublic Authorities – 2021 Financial Condition Report
… provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including rates, … governmental financial assistance and support is provided for operating and other expenses. In 2020, public authorities …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authorities