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Opinion 97-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Prattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for … did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key … The Board should prepare and present a warrant to the Tax Collector prior to the start of the collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Opinion 92-26
… pertain. Opn No. 87-45, supra , further concluded that the apportionment required by subdivision three of section 4-136 … in this manner unless clearly required by the language or legislative history of these provisions. Election Law, … in each fiscal year, shall certify to the clerk of the legislative body of the county, the total amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-47
… NY2d at 6, 386 NYS2d at 3) The Appellate Division, Third Department, has made the same distinction. In Matter of … issuance of letters testamentary to an individual named as executor was part of the probate proceeding. The court wrote: … eligibility of the person named in the will to serve as executor is an important one (see Matter of Weinstock , 40 …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Former Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… benefits before U.S. District Judge Cathy Seibel in White Plains federal court. Manhattan U.S. Attorney Preet … Office. This prosecution is being handled by the Office’s White Plains Division. Assistant U.S. Attorney James McMahon … pension benefits before US District Judge Cathy Seibel in White Plains federal court …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsHoneoye Central School District – Payroll (2015M-277)
… Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2017-stillwater.pdfEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
audit, eastchester, school, network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdfOversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts … 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State … school aid they received. Districts must develop a Smart Schools Investment Plan (Plan) that details how they …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsRed Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … proper amounts are billed. Design a reconciliation process to accurately adjust the initial retiree billings based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceLiberty Central School District – Financial Operations (2016M-25)
… General fund budgeted appropriations for the 2015-16 fiscal year total approximately $42.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … is in compliance with statutory limits and develop a plan to use excess funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdfState Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Copiague Union Free School District - Information Technology (2023M-150)
… job functions. Provide IT security awareness and data privacy training annually to all officials and employees with … accounts and access for necessity. Provide periodic data privacy and IT security and awareness training to officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150DiNapoli: School District Tax Levy Cap to Remain at Two Percent
… will be capped at 2 percent, according to data released today by State Comptroller Thomas P. DiNapoli. This 2 percent … will be capped at 2 percent according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentTown of Roseboom - Long-Term Planning (2018M-115)
… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… of Law. She held a variety of positions in Governor Mario M. Cuomo’s administration, including as an assistant counsel to Governor Mario Cuomo, assistant counsel in the Governor's Office of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-government