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NYS Comptroller


Audits of Local Governments and School Districts

True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)

Released: August 9, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013.


The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year were about $5.6 million.

Key Findings

  • The School accurately billed the school districts of residence.
  • The School maintained adequate supporting documentation of the students’ addresses and proof of their residence in each of the resident school districts for the 30 students reviewed.
  • At the end of the fiscal year, the Director of Operations completes a reconciliation of amounts billed and collected. We reviewed his reconciliation for the 2011-12 school year and found it to be accurate.

Key Recommendation

  • There are no recommendations for this report.

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