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Opinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time it was … who is also the salaried director of a local council for the arts, would have a conflict of interest under the … Whether a school board member who is also the salaried director of a local council for the arts would …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-13
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES … further provides that, if any portion of the proceeds are not expended for the object or purpose for which the … section 165.00 to the requirement that bond proceeds which are not expended for the object or purpose for which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Comptroller DiNapoli Releases School Audits
… and the accounting system on a timely basis. As a result of these weaknesses, BOCES’ computerized data is at an … the 4 percent statutory limit ranging from 14.1 to 18.9 percent. The district is also projected to not use any … $144 million and expenditures of $142.6 million as of June 30, 2015. The board did not authorize an appropriation …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… measures to move toward the industry standards for MPLH. Pay for the associated benefits of the cafeteria employees … out of the school lunch fund and develop a plan to pay back the loans from the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … officials did not accurately pay tuition for foster care students enrolled care students enrolled at other school districts. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… per meal equivalent, and identify potential areas where they could cut costs or enhance revenues. Key Recommendation Complete a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243State Comptroller DiNapoli Releases School Audits
… bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established an after-school elementary child care program approximately 30 years ago as a service …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOpinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … items, such as monitors, laptops and tablets. These assets can make up a significant portion of a school’s IT … in both value and quantity. The cost of the School’s IT assets purchased from July 1, 2023 through August 31, 2024 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdfComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets … adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … and procedures for user accounts, acceptable use, breach notification and data backups. The Board has not adopted a … that addresses the range of threats to the School's IT system, distribute the plan to all responsible parties and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 10 members, including … any discrepancies in the School’s calculation. We selected a judgmental sample of 20 students to determine if billings … periodically requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… of Trustees, had approximately 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218PUC Achieve Charter School – Board Oversight (2016M-316)
… School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School, which is governed by a seven-member Board of Trustees, provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316