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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Health Sciences Charter School - Student Enrollment and Billing (2019M-99)

Released: July 26, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether student enrollment and billings to school districts of residence are accurate and supported.

Key Findings

The School did not:

  • Correctly calculate State aid attributable to students receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it would have had it followed New York State Education Department (SED) guidelines.
  • Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full year. As a result, the School underbilled the BCSD approximately $7,400.

Key Recommendations

  • Periodically review tuition bills to ensure the billings have been calculated correctly.
  • Address and resolve the incorrect billings.

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

Background

The Health Sciences Charter School (School) is located in the City of Buffalo and is governed by a Board of Trustees (Board). The Board is responsible for the general management and control of the School’s financial and educational affairs. The Head of School is the School’s chief executive officer and is responsible, along with other administrative staff, for the School’s day-to-day management under the Board’s direction.

The School contracts with an accounting firm to perform certain financial functions, with assistance from the School Business Manager, including maintaining financial records, billing resident school districts for tuition and preparing monthly financial reports.

Quick Facts
Enrollment460
Operating Expenses$6.4 million
Tuition Revenue$5.8 million

Audit Period

July 1, 2017 – April 9, 2019


Local Government and School Accountability Contact Information:

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