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New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… meet during these difficult times. It is disgraceful that Ms. Hand allegedly stole from the district to fund her …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialThe Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts … 2012 through May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that … The Academy Charter School Board Oversight 2014M295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… (FBI); Inspector General Phyllis K. Fong, United States Department of Agriculture; Special Agent-in-Charge Beth … from our public institutions. Now the defendant will face the consequences for her greed.” Gardner’s co-defendant, … Judge Joanna Seybert. When sentenced, the defendants each face up to 20 years in prison. As part of their respective …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeOversight of School Fire Safety Compliance
… charter school. State Education Law mandates that if an inspection identifies violations that are severe enough, the Department will not issue the CO until the violations have been corrected and a re-inspection has been done. As of November 2015, there were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceComptroller DiNapoli Releases School Audits
… Heuvelton Central School District – Payroll (St. Lawrence County) Auditors reviewed payroll payments made to …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOxford 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, … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 173 of the 310 (56 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Unclaimed Public Assistance
Sections 152-b and 360 of New York’s Social Services Law provide that any surplus funds remaining after the recovery of cost for public assistance and care shal
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/public-assistance.pdfPublic Service Commission
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/public-service-commission.zipOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former … and Duties (authority to provide health insurance coverage for former school board members) INSURANCE LAW, ARTICLE 47; … in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer of the Frewsburg Central School District, for stealing nearly … and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder former …
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 … Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school … financed by local, State and federal resources that is not under the control of the local school board. The School, …
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
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … states in per-pupil disbursements for public elementary and secondary education at $26,571, according to the U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationOpinion 2000-4
… Whether a school district can establish a termination pay program designed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s … found plans with incorrect or outdated contact information for key personnel, unarmed door alarms and radios that were … a time of school shootings by requiring districts to plan for the unthinkable,” DiNapoli said. “While it’s clear the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… local, State and federal resources that is not under the control of the local school board. The School, which is … policy including procedures for new employees, emergency and conditional hires and independent contractors …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorCost-Saving Ideas: Legal Requirements
… agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … GML Section 5-a authorizes local government officers to transfer funds electronically, subject to conditions. Section … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28State Comptroller DiNapoli Releases School Audits
… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … these employees' leave carryover amounts were overstated by 47 days. Center Moriches Union Free School District – … for new bus acquisitions. As a result, the district was in danger of potentially losing $194,852 in state aid. In …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits