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Mental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the … Educational Services is an association of eight component school districts. BOCES is governed by an 11-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingOpinion 2001-12
… the provisions must be adopted for library employees by the board of education of the sponsoring school district. Public Officers Law §18, enacted originally by L 1981, chapter 277, is the principal defense and … is defined to include any person holding a position by election, appointment or employment "in the service of a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Oversight of School Fire Safety Compliance (Follow-Up) (2017-F-22)
To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance (2015-S-86).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f22.pdfOpinion 91-62
… Gifts (from village to school district public library) -- Conveyance (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) … thereto for village purposes. You state that the village is wholly contained within the school district and that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… District, pleaded guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of a school district credit card. The plea was entered before United States District …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the … 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementTown of Mayfield - Town Clerk (2016M-29)
… 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Williamson Central School District – Procurement of Professional Services (2016M-55)
… review the District’s procurement of professional services for the period July 1, 2014 through January 11, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22 million. … purchasing policy and regulations do not provide guidance for seeking competition when soliciting professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Enlarged City School District of Troy – Leave Accruals (2014M-144)
… of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a … component school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… policies. Of 1,317 disbursements reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… York's families are feeling squeezed by the high cost of living. The Governor’s proposals for expanding child tax … addressing New York’s startlingly high rate of children living in poverty. These and other proposals and how we pay …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … statewide, have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … fiscal years ending on June 30, 2014. This is the second year DiNapoli’s office has assessed and scored the financial …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine … $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. Chapter …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… to April 30, 2013. Background The Ethelbert B. Crawford Public Library District is located within the Monticello … by Law. Four disbursements totaling $89,000 were for a public works contract that was not competitively bid as … out of the Library’s general checking account. Ensure that public works contracts are competitively bid when required by …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… will continue to examine school finances and work with law enforcement to hold wrongdoers responsible. I thank … at the Buffalo district while also clocked in at the Lake Shore school district 25 miles away. The Comptroller's office …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast 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/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Kings Park Central School District - Procurement of Professional Services (2020M-22)
… five professional service providers who were paid a total of $911,795 during our audit period. Key Recommendations Comply with the … services. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-services