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Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Baldwin Public Library – Payroll (2013M-335)
… report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal … they were entitled. However, we determined that there was inadequate supervision and oversight of the payroll … The purpose of our audit was to determine if the Library had effective internal …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Sachem Public Library – Claims Processing (2016M-327)
… serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… Oneida County District Attorney Todd Carville, and the New York State Police today announced long-time superintendent of the Utica City School District (UCSD), Bruce Karam, pleaded guilty to the … Comptroller DiNapoli announced longtime superintendent of the Utica City School District UCSD Bruce Karampleaded …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionElementary and Secondary Education – 2022 Financial Condition Report
… including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationBuffalo City School District - Charter School Tuition Billing (2019M-122)
… school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings District officials did not ensure … the proper formula to calculate PECA set-aside amounts was used. As a result, the District overpaid for charter … school tuition billing for Public Excess Cost Aid PECA was accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Opinion 95-15
… equal to the proportionate reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior … that we reconsider these opinions for three reasons: there is no statute which expressly prohibits a school district … there is no statute which expressly prohibits a school district …
https://www.osc.ny.gov/legal-opinions/opinion-95-15School District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Opinion 2002-7
… LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate … of monies from a "capital reserve fund" established by a school district public library is subject to referendum. … shall be kept as a separate fund by the municipal or school district treasurer and expended only upon the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 92-28
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 91-62
… a portion of the building and planned improvements thereto for village purposes. You ask whether a village, by local … a portion of the building and planned improvements thereto for village purposes. You state that the village is wholly … state that only property which is no longer needed for village purposes may be conveyed ( cf . County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Western Sullivan Public Library – Library Operations (2015M-156)
… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan … which operates three library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for … number of patrons remain low. Key Recommendations Perform a comparative cost-benefit analysis of Library operations and …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Oneida Public Library District – Cash Disbursements (2015M-20)
… each claim prior to payment. No District official reviewed payroll reports before disbursing payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not established a secure …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Opinion 2001-12
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … or allegedly occurred while the officer or employee was acting within the scope of his or her public employment … 82-37, p 47). Several years after Opn No. 81-343, supra , was rendered, subdivision 13 of section 18 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 93-33
… a publication which is entered as second-class matter at a post office located outside the boundaries of the school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school … in a publication which is not entered at the United States post office as second-class matter, we believe it is clear …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Gold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of the State Legislature to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Opinion 99-6
… Insofar as here relevant, the term "revenue" is defined as including "taxes" and "moneys" (Local Finance Law, §25.00[a][5]). The term "taxes" is defined as "taxes other than real estate taxes" (Local … of the collection of "taxes" levied or to be levied for a fiscal year (Local Finance Law, §24.00[a][1]). Certain …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli Finds Schools Falling Short on Emergency Planning
… more guidance and more resources from state policymakers. I urge the State Education Department to re-engage the NYS … The requirements outlined in the law and regulations do not apply to private schools. For the audit released … critical position. They also did not include specifics on how they would collaborate with state and local law …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planning