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Message from the Comptroller – 2022 Financial Condition Report
… highlights major issues in programmatic areas ranging from public health to public safety, energy and the environment, K-12 and higher …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerOpinion 88-35
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services (computer software … sole source exception if the software uniquely serves the public interest and is available from only one source. Prior … shall be awarded to the lowest responsible bidder after public advertisement. In addition to the exceptions provided …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 92-48
… July 1, 1993, a municipal corporation, fire district or school district which sells a capital improvement financed by … funds by municipal corporations, fire districts and school districts in connection with the cash sale of capital … July 1, 1991, municipal corporations, fire districts and school districts generally need not establish a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 95-32
… procedures for securing deposits and investments of public funds by local governments, including fire districts. All public deposits in excess of the amount insured under the … 3 of section 10. The permissible methods of securing public deposits specified by subdivision 3 include a pledge …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 92-16
… of room owned by officer and used in official duties) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of … Law, §103, unless they also constitute contracts for public work ( Davies v Mayor , 83 NY 207; Albion Industrial … beneficial terms and conditions, including price, in the public interest, and not in an arbitrary and capricious …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Peekskill City School District – Financial Condition (2015M-191)
… 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, … as a result of this audit. … Peekskill City School District Financial Condition 2015M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… the Federal Government and states. This federal statute, Public Law 101-143, can be accessed at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. East Hampton Union Free School District – Network and Financial Application Access … Technology (IT) Contingency Planning (Suffolk County) School district officials secured user account access to the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau County) The … annually for a three-year period. Delaware Academy Central School District at Delhi – Financial Management (Delaware … percentage points, as of June 30, 2023. Falconer Central School District – Financial Management (Chautauqua County) …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gowanda Central School District – Financial Management (Erie County) The … was not approved by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1East Meadow Union Free School – Overtime (2022M-118)
… Objective Determine whether the East Meadow Union Free School District (District) officials properly approved, … on issues officials raised in their response. … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals … they have begun to initiate corrective action. … greene school district leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsBrighton Central School District – Procurement (2022M-205)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements … on issues raised in their response. … audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured user account … indicated they plan to initiate corrective action. … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andWalton Central School District – IT Asset Management (S9-22-24)
… – pdf] Audit Objective Determine whether Walton Central School District (District) officials appropriately tracked, … raised in the District’s response letter. … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Ticonderoga Central School District – IT Asset Management (S9-22-23)
… pdf] Audit Objective Determine whether Ticonderoga Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … audit school ticonderoga IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… pdf] Audit Objective Determine whether Saugerties Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … audit school saugerties IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… – pdf] Audit Objective Determine whether Randolph Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … audit school randolph IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Phoenix Central School District – IT Asset Management (S9-22-20)
… – pdf] Audit Objective Determine whether Phoenix Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … audit school phoenix IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… Objective Determine whether Parishville-Hopkinton Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22