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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Henry Johnson Charter School – Financial Operations (2014M-214)


Released: October 31, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014.

Background

The Henry Johnson Charter School is a public school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member Board of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 fiscal year. Budgeted appropriations for 2013-14 were approximately $5.7 million.

Key Findings

  • The compact contract does not describe in detail the services that the Foundation will provide.
  • The compact contract is not sufficiently detailed to determine how the quality of services provided will be measured.
  • The Foundation’s fee structure does not appear to be reasonable since the services being provided have no relationship to the number of students at the School.

Key Recommendations

  • Ensure that contracts with the Foundation are signed prior to the start of the contract period and contain adequately detailed descriptions of the services to be rendered.
  • Ensure that contracts with the Foundation have reasonable fee structures based on measurable values.
  • Determine if there is a more cost-effective means to receive the services currently available from the Foundation.

Local Government and School Accountability Contact Information:

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