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NYS Comptroller


Audits of Local Governments and School Districts

The Academy Charter School – Board Oversight (2014M-295)

Released: March 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014.


The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local school board. The School, which was established in 2008 under State University of New York authorization, is governed by a ten-member Board of Trustees. The School provides education to approximately 490 students from kindergarten through grade six. Operating expenditures for the 2012-13 fiscal year totaled approximately $7.6 million.

Key Findings

  • The Board did not approve contracts with the School’s management company and its information technology consultant.
  • The Board did not audit all claims for services.

Key Recommendations

  • Approve all contractual agreements and ensure that approval is recorded in the Board minutes.
  • Audit all claims prior to payment.

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