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Opinion 91-64
… of this Office and determine whether it is consistent with our current view concerning aggregating similar services … the conclusion contained in that opinion is not consistent with our current view on this subject and, therefore, such … expressed in 2 Opns St Comp, 1946, p 308 is inconsistent with current opinions of this Office. Therefore, such opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Central Valley School District – Claims Audit (2015M-129)
… does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… audit was to review the District’s employee compensation and benefits transactions through the use of computer-assisted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but still remains relatively … plans to override the tax cap. Property tax levy growth for school districts is capped at 0.12 percent above current … fiscal year. “School districts are feeling the impact of a historically low tax levy limit,” said DiNapoli. “Although …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfOversight of Pupil Transportation Services (Follow-Up)
… Approximately 2.3 million children are transported to school daily across the State, with one third riding School District-owned buses, one third riding contracted buses, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… The District operates nine schools and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal … the District’s operating budget is approximately $156.6 million. Key Findings District officials consistently … provide for the year-end increases made to the retirement contribution reserve fund. Instead, the Board passed general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Announces State Contract and Payment Actions for June 2016
… to provide current information about the number and types of contracts and payments by the state. This builds on his … Nanoscale and Engineering Focus Center. $600,000 grant to Rensselaer Polytechnic Institute for the RPI Smart Lighting … to the town of Hamilton and $125,000 to the Tompkins County Soil and Water Conservation District. $510,000 to the …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016DiNapoli Announces State Contract and Payment Actions For December 2016
… grants, including: $474,000 to Albany County Rural Housing Alliance; $440,000 to Long Island Housing Services; and $300,000 to Housing Council of Monroe … event. $747,000 to New York University to construct the NYU Langone Medical Center Neuroscience Institute. Department …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Opinion 90-43
… -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit … our opinion concerning section 208-f of the General Municipal Law. This provision provides for a special …
https://www.osc.ny.gov/legal-opinions/opinion-90-43South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
Determine if District officials accurately allocated personnel costs between District and State grant activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-colonie-2020-10.pdfNotice of Reserve Funds
… fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsInlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfGranville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/granville-2021-90.pdfCazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the PPSI on District servers and in the financial system was adequately protected.
https://www.osc.ny.gov/files/local-government/audits/pdf/cazenovia-2019-46.pdfDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… emergency shelters. OTDA has authorized the local Social Services Districts (SSDs) to utilize hotels and motels …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessHancock Central School District – Financial Condition (2013M-187)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Saugerties Central School District – Extra-Classroom Activities (2017M-77)
Saugerties Central School District ExtraClassroom Activities 2017M77
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77