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Haldane Central School District - School District Website (S9-19-32)
Determine whether the Haldane Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haldane-central-school-district-s9-19-32.pdfBeacon City School District - School District Website (S9-19-27)
Determine whether the Beacon City School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beacon-city-school-district-s9-19-27.pdfDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth expansion of … entities; Local Government Spending includes property tax cap and tax limit data, as well as detailed revenue, spending and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (Essex County) …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsReal Property Tax Cap - School Districts Guidance
Real Property Tax Cap School Districts Guidance
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period … Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and federal … the local school board. The School, which is governed by a 10-member Board of Trustees and has approximately 290 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through … The School’s current charter was issued in November 2009, and oversight of operations is provided by a five-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301PUC Achieve Charter School – Board Oversight (2016M-316)
… to review the Board’s oversight of financial operations for the period July 1, 2014 through March 30, 2016. … during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Henry Johnson Charter School – Financial Operations (2014M-214)
… 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the … fee structures based on measurab … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … $ 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOpinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … or other provisions of law indicate that a different meaning or application was intended from that required to be … the word "now", as used in that section, to have a meaning other than that specified in section 34 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126State Public Health Emergency Medical Stockpile
… of all DME procured during the pandemic, developing new guidance for future public health emergency disasters …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileState Comptroller DiNapoli Releases School District Audits
… systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district … County) Auditors found district officials generally used a competitive process to procure goods and services. However, … written quotes for the purchase of goods and services from 14 vendors totaling $126,907. Find out how your government …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020State Comptroller DiNapoli Releases School Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost $2.26 million, or 17 percent, of the ensuing year's …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0