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Investing and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfDiNapoli Report Highlights Regional Education Trends
… less on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … were in low-wealth districts. By contrast, on Long Island and in the Mid-Hudson Valley region, a majority …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Hart was arrested today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by diverting public … work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… of dollars of its federal aid to help close pandemic learning gaps than other large school districts, both in New … Five districts planned to use more than two percent for early childhood education. New York City’s decision to fund … Vegas) have allotted from 0.4% to 17.1% of their funds for early childhood programs. Spending for Pandemic Learning Loss …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union Free School District , … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Eastport-South Manor Central School District – Building Safety (Suffolk …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsImplementation of the Dignity for All Students Act
… Purpose We evaluated the steps the State Education Department (Department) has taken to … that: school district policies and practices comply with the Dignity for All Students Act (DASA); and school districts … We evaluated the steps the State Education Department has taken to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases School Audits
… Central School District – Information Technology (Greene County) The district has computer/Internet use policies, but … cybersecurity training. Elmwood Village Charter School – Building Acquisition (Erie County) The building selected by the board appears to meet …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… purposes and properly audited and approved before payment. Medina Central School District – Capital Projects (Genesee … board did not include an itemization of all project costs. Medina Central School District – Reserve Funds (Genesee … The plan was not adopted in the board’s meeting minutes. Medina Central School District – Tax Collection (Genesee …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… pay that was not properly supported by documentation. Minerva Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsSaranac Central School District – Student State Aid (2023M-91)
… manner. Officials also claimed and received $57,650 in aid to which the District was not entitled. District officials did not: Establish adequate procedures to ensure State aid was properly claimed for all eligible … Establish procedures and provide oversight to ensure State aid claims for reimbursement are accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… Thomas P. DiNapoli announced. "Ms. Hart tried to game the system and used her position of trust to steal tens …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementCompliance With State Arts Education Requirements
… examined the Arts education received by a random sample of 310 New York City students who attended 166 New York City public high schools. These 310 students were from the cohort of 51,874 students who …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsDiNapoli Launches Audits on School Safety
… children safe in schools are being followed. We need to do everything we can to prevent senseless tragedies." "When … safety, we must be proactive, not reactive. That's why we need to take a hard look at the state of school safety … in numerous deaths and serious injuries. In May, 10 people were killed and another 10 injured by a student at a …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… and Johnstown City School District) passed. While the number of budget defeats did not increase from 2019-20 to 2020-21, the overall percentage of votes in support of the budget did decrease modestly — with 73.1 percent of those casting a ballot voting in support of the 2019-20 budget and 69.0 percent voting in …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, … 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit