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Elementary and Secondary Education – 2021 Financial Condition Report
… evolve based on school district experiences and capacity. New York’s educators took on the extraordinary challenge of … teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationOpinion 95-15
… of a school district in relation to a public library are set forth generally in article 5 of the Education Law … defining the term "school authorities"). The taxes are levied upon the taxable real property within the school … any taxes of the municipal corporation or special district are refunded. The term "tax levying body" as used in section …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Sayville 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-334Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims … June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Opinion 91-62
… in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to … LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Wyandanch 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 … 30, 2012 were $1.3 million. Key Findings The Board did not provide adequate oversight of the Treasurer, who did not … cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to …
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)
… July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau … each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Opinion 2001-12
… for defense and indemnification of library employees) -- Public Library (authority of library board and governing … for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … (2) the governing board of the sponsoring municipality or school district may confer section 18 benefits on library …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police today announced …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionOpinion 93-33
… NYS2d 374, People ex rel. Guernsey v Somers , n.o.r., 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY 621; see gen 24 ALR 4th 822). We express …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Elementary and Secondary Education – 2022 Financial Condition Report
… programs, including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion … $45.6 billion; State, $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school budgets proposed for SY 2022-23, property tax levy increases averaged 1.7 percent, compared to …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationBuffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …
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-1Middle Country Public Library – Treasurer (2015M-291)
… 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in … governed by an elected five-member Board of Trustees, is a school district public library that received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 2002-7
… to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve … LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Western Sullivan Public Library – Library Operations (2015M-156)
… Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation … …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156DiNapoli Finds Schools Falling Short on Emergency Planning
… filled with errors and plans not being shared with local law enforcement. In New York, the Safe Schools Against … planning requirements. The requirements outlined in the law and regulations do not apply to private schools. For the … on how they would collaborate with state and local law enforcement officials. Sixteen school boards did not …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOpinion 90-63
… awards to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer … for the senior citizens of the sponsor municipality or school district. You ask whether a public library may fund a holiday party either for a group of …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 92-28
… NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for … (interest earned on) -- Taxes (time for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation … between a city school district and a city school district public library in connection with moneys for the support of …
https://www.osc.ny.gov/legal-opinions/opinion-92-28