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NYS Comptroller


Audits of Local Governments and School Districts

Report Highlights

Albany Community Charter School - Resident Tuition Billing (2019M-138)

Released: September 27, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether School officials completely and accurately billed resident school districts.

Key Findings

  • Officials did not obtain current proof of residency for all students.
  • Officials did not provide the Board with tuition billing information throughout the year regarding the amount of tuition anticipated and received.

Key Recommendations

  • Ensure every enrolled student has current proof of residence on file.
  • Provide the Board with detailed information about the tuition billed and collected.

School officials generally agreed with our recommendations and indicated they planned to initiate corrective action.


The Albany Community Charter School (School) is located in the City of Albany in Albany County. The School was established and granted a charter by the State University of New York Board of Regents in July 2006 and opened to the public in September 2006. The charter was renewed for five years in February 2016.

The School is governed by a seven-member Board of Trustees (Board) responsible for the general oversight of School operations. The School’s Executive Director is responsible, along with other administrative staff, for the School’s day-to-day management under the Board’s direction.

The School’s main source of income is tuition billing from the students’ resident districts. The Business Manager is responsible for billing resident school districts using New York State Education Department tuition rates.

Quick Facts
2017-18 Student Enrollment638
2017-18 Total Resident School Billing$9.5 million
2018-19 Budgeted Appropriations$10.9 million
Grades ServedK-8

Audit Period

July 1, 2017 – January 31, 2019

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236