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Opinion 95-16
… in such district bears to the total assessed valuation of all the school districts included in such central high school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Comptroller DiNapoli Releases School District Audits
… Lawrence County) District officials allowed a third-party administrator (administrator), and three utility vendors, who disbursed … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a total of $17.4 million in fund balance … or 10.8 percent, from fiscal years 2012-13 through 2014-15. This resulted in most of the fund balance appropriated in … fund balance exceeded the statutory limit by 13.9 to 24.6 percentage points over the five-year period. For access to …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Buffalo City School …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsSelected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … have formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar … to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … period. Maine-Endwell Central School District – Leave Records (Broome County) Employee timekeeping records were …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… insurance program. In addition, five retirees received Medicare Part B reimbursements totaling $10,560 that they …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… these purchases. Springs Union Free School District – Payroll (Suffolk County) District officials did not …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsAccess Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1DiNapoli: Fiscal Stress May be Looming for Glens Falls
… city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown … struggles are making it harder to maintain needed services, avoid tax increases and keep the budget in … already consolidated several city functions and combined services with Warren County. I urge Mayor Diamond to continue …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… peaked at $5.2 million in 2010, but has been tapped in recent years and stood at $1.9 million in 2012. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghOpinion 88-66
Concerning the ability of a city school district to copyright computer programs developed by employees of the school district
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Comptroller DiNapoli Releases School District Audits
… County) District officials developed a process to account for leave accruals and a system over payments for …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Opinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers … however, one or both activities may be regulated by the school district's code of ethics. You ask whether a person who is a …
https://www.osc.ny.gov/legal-opinions/opinion-89-24State Comptroller DiNapoli Releases School Audits
… period. This occurred because the board has not adopted a payroll policy and district officials have not established …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. East Irondequoit Central School District – … for 15 students. Glens Falls Common School District – Cash Management (Warren County) District officials did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-audits