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North Shore Public Library – Financial Condition (2013M-344)
… have maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite having no current or …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Sayville Public Library – Treasurer (2016M-334)
… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. … as either a Library officer or independent contractor is unclear. The Treasurer, whose duties were indicative of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
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)
… did not enforce compliance with timekeeping requirements or implement procedures for payroll processing, and the Board … provide for adequate controls over the petty cash system or travel expenditures. The Library does not have a policy … that describes when it is appropriate to provide meals or refreshments at Library meetings or functions. The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Baldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Opinion 95-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … administrative correction of an error on a tax roll or a court ordered assessment reduction may not recover from the … of Union Free School District No. 17, Town of Oyster Bay, Nassau County , 71 Misc 2d 747, 336 NYS2d 703). The levy …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… the felony charge of public corruption for using taxpayer funds to help support a political campaign relating to the … order to reduce his pension benefits. “Karam took vital funds meant to support the education of students and instead … the felony charge of public corruption for using taxpayer funds to help support a political campaign relating to the …
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 … Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … compared to a 1.4 percent increase the previous year. The number of voters increased by approximately 120,000 for SY …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationBuffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The … (SED) State aid handbook for the updated formula and rates to determine PECA set-aside amounts for charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122School District Website Transparency (2021-MS-1)
… important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Opinion 2002-7
… -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity … such monies to the treasurer of the library. Thus, library funds, whether held in the custody of the library treasurer, … establishment of, and expenditures from, capital reserve funds established by school authorities of any school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 91-62
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 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-91-62Middle Country Public Library – Treasurer (2015M-291)
… filing an oath of office and being compensated through the payroll. Ensure that the Treasurer performs duties relating …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 92-28
… other moneys available, it should pay a portion of these funds, if not needed for school district purposes, to the … submitted as a part of the appropriation of the necessary funds to meet the estimated expenditures of the school … to fund the library appropriation, pay a portion of these funds, if not needed for school district purposes, to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 2001-12
… of public library employees) PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public Officers Law on employees of a public … of the library may elect to confer the benefits of section 18 on library employees as a public library expense; or (2) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial … is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, … library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited before payment … was created by special act of the State Legislature to provide library services to residents of the North Shore School District, excluding …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237DiNapoli Finds Schools Falling Short on Emergency Planning
… be better prepared for emergencies and violent incidents. My auditors looked at a sample of big and small schools in …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planning