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Opinion 88-66
… you ask: May a school district obtain a copyright for computer programs developed by school district employees? … seq .) recognizes that copyright protection is available for computer programs, the extent of this protection for certain types of programs is not entirely settled (17 USC …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The district … did not develop a process to routinely evaluate the overall efficiency and cost-effectiveness of the …
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)
… enrolled at the District. Maintain a receivable control account in the District’s accounting records to ensure that … enrolled at the District. Maintain a receivable control account in the District’s accounting records for nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90DiNapoli: Fiscal Stress May be Looming for Glens Falls
… noted, over the past decade, Glens Falls’ revenue has not kept pace with expenditures. From 2002 to 2012, the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghOpinion 89-24
… and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board … 801 inapplicable to "[a] contract with a membership corporation or other volunteer non-profit corporation or … school districts and his solicitation of school district employees in connection with his private firm, it is …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
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
… been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) Payroll calculation errors cost the district $3,638. In …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Belfast … authorized. Warsaw Central School District – Financial Management (Wyoming County) Although the board and district … approximately $3.8 million were overfunded, and the debt reserve totaling approximately $600,000 has not been …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Buffalo 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-122Opinion 95-24
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State … from its general fund, capital fund or from a reserve fund during the preceding school year and the school district's … of such indebtedness due or to become due, or if, when all such outstanding obligations have been retired, any …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Comptroller DiNapoli Releases School District Audits
… Point Nuclear Power Plant, district officials are faced with losing approximately $22 million in revenue within five …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… in the 3rd degree. They were arraigned in Oneida County Court by Judge Michael L. Dwyer. Their next court date is Dec. 1, 2023. Since taking office in 2007, … calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorState Comptroller DiNapoli Releases School Audits
… a designated computer for online banking transactions. Not all employees involved in the online banking process have …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsOpinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … claims auditor received the necessary training to carry out the policy. A review of 50 claims showed that 31 totaling …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 91-62
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to … of unneeded village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State Constitution. …
https://www.osc.ny.gov/legal-opinions/opinion-91-62State Comptroller DiNapoli Releases School District Audits
… Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as guided … – Claims Auditing (Onondaga County) Auditors reviewed 100 claims totaling approximately $5.3 million and found that … totaled $2.5 million, exceeding the statutory limit by 20 percentage points. Palmyra-Macedon Central School District …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1