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Elementary and Secondary Education – 2021 Financial Condition Report

… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. … among the states in per-pupil disbursements for current public elementary and secondary education at $25,139, … to the 12 defeats from last year. Student Performance Graduation and dropout rates improved in the State during the …

https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-education

Opinion 95-15

… LIBRARIES -- Taxes (authority of school district to charge public library with proportionate share of tax refund) … Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) … SCHOOL DISTRICTS -- Library appropriation (authority to charge public library with proportionate share of tax refund) …

https://www.osc.ny.gov/legal-opinions/opinion-95-15

Sayville Public Library – Treasurer (2016M-334)

… indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public … the requirements of a Library officer, including filing an oath of office as n … Sayville Public Library Treasurer …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Sachem Public Library – Claims Processing (2016M-327)

… audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $9 million. … Conduct thorough and deliberate audits of claims for payment, ensuring that each claim contains sufficient …

https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327

Baldwin Public Library – Payroll (2013M-335)

… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the … Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of … whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the 2011-12 fiscal year …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335

Opinion 91-62

… Gifts (from village to school district public library) -- Conveyance (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) … thereto for village purposes. You state that the village is wholly contained within the school district and that the …

https://www.osc.ny.gov/legal-opinions/opinion-91-62

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Opinion 2001-12

… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public … board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC … or school district (see Sponsor's Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley …

https://www.osc.ny.gov/legal-opinions/opinion-2001-12

DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption

… City School District (UCSD), Bruce Karam, pleaded guilty to the felony charge of public corruption for using taxpayer … complete 250 hours of community service and agreed to a consent order to reduce his pension benefits. “Karam took … on April 19. LaPolla’s next court date is April 10. The consent order will be filed by the district attorney in …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruption

Elementary and Secondary Education – 2022 Financial Condition Report

… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … York State led all states in per-pupil disbursements for public elementary and secondary education at $25,519 … compared to five last year. Student Performance Overall graduation rates have steadily increased since SY 2016-17 in …

https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-education

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Opinion 93-33

… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …

https://www.osc.ny.gov/legal-opinions/opinion-93-33

School District Website Transparency (2021-MS-1)

… Central [pdf] , Otego-Unadilla Central [pdf] , Rockville Centre Union Free [pdf] , Saranac Central [pdf] , and York …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1

Middle Country Public Library – Treasurer (2015M-291)

… Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an … that received its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a Library …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Opinion 2002-7

… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … July 18, 2002 Melanie K. Battoe, Library Director Guernsey Memorial Library … Whether the expenditure of monies from a …

https://www.osc.ny.gov/legal-opinions/opinion-2002-7

Opinion 99-6

… of the receipt of payments in lieu of taxes from a public authority. A school district, however, may issue … governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway … that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway …

https://www.osc.ny.gov/legal-opinions/opinion-99-6

Western Sullivan Public Library – Library Operations (2015M-156)

… Purpose of Audit The purpose of our audit was to examine the … and serves the residents of the Sullivan West Central School District. The Library, which operates three library … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

DiNapoli Finds Schools Falling Short on Emergency Planning

… Schools are not doing enough to prepare for emergency situations like shootings, according … incident occurred,” DiNapoli said. “Helping our schools get strong safety plans in place will require more guidance … 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