Harbor Science and Arts Charter School

Financial Management Practices

Harbor Science and Arts Charter School is located in Harlem and has about 210 students enrolled in grades 1 through grade 8. The School, which was established in January 2000, is one of more than 40 schools chartered by the State University of New York. We audited the adequacy of the internal controls established by School officials over selected areas of financial operations. We found that the controls were generally adequate, but noted that improvements were needed in certain areas. For example, contrary to the law authorizing the creation of charter schools, some of the individuals hired by the School did not undergo a criminal history record check. In addition, Board of Trustee meetings were not always adequately documented and contracts were not awarded through a competitive process.

For a complete copy of Report 2007-S-57 click here.