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Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… health crisis and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… raised concerns. This includes the current superintendent Susan Johnson receiving biweekly paychecks that were $7,000 … “separation agreement” with former superintendent Dr. Patricia Garcia. The district provided severance benefits …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtUtica Academy of Science Charter School – Purchasing (2015M-71)
… of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the … Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of … obtaining the appropriate number of quotes as designated in the purchasing policy. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… sufficient oversight of the Middle School construction project and of the management company which assists with the School’s academic … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. The … School of Educational Excellence Middle School Capital Project and Board Oversight of the Management Company 2015M7 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… are struggling to make ends meet during these difficult times. It is disgraceful that Ms. Hand allegedly stole from … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialOversight of School Fire Safety Compliance
To determine if the State Education Department is providing effective oversight to ensure school compliance with required fire safety procedures including
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… the consequences for her greed.” Gardner’s co-defendant, Maria Caliendo, the owner of food service providers Smart … bidding process and handing over the contract to Maria Caliendo, a local restaurant owner who had previously …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeThe Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations 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 County that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… year are about $4.4 million. Key Findings We reviewed four resident school district bills for three resident school districts whose students comprised an average …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256State Public Health Emergency Medical Stockpile
… (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from … for purchasing, receiving, maintaining, and managing DOH’s Medical Emergency Response Cache (MERC), which is located at …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… the students she was obligated to serve by stealing money that they raised themselves to help pay for their … this corruption to light, and recovering the stolen money for the students of Frewsburg.” Smoulder, 27, stole … resigned. The Comptroller’s forensic analysis of the scholarship account revealed Smoulder’s manipulation. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolRochester 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
… of federal COVID-19 recovery funding disbursed to New York school districts was equal to 13.9 percent of State school aid funding for the same period. New York State Ranks … defeated on the first try. Student Performance The graduation rate in New York State was 87 percent for SY …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationDiNapoli Audit Finds Gaps in NYC School Safety Planning
… its plans to the New York City Police Department, it has failed to submit the plans to the State Police, as …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 99-5
… SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and … library system. You indicate that the school district is not currently served by a library and is contemplating a … by the regents, or with any municipal or district body having control of such a library, or with the trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 2000-4
… opinion. COLLECTIVE BARGAINING AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES … -- Retirement Benefits (installment payment of termination pay) -- Termination Pay (installment payments) CIVIL SERVICE … a termination pay program where: the program is to provide an incentive to certain employees to separate from service, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorCost-Saving Ideas: Legal Requirements
… and water improvement districts, including voter approval requirements. Section 6-d details procedures for the … reserve for fire districts, including voter approval requirements. Section 99-g provides an optional, detailed … Sections 101 and 103 provide competitive bidding requirements which must be followed. Section 109-b provides …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements