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Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… An audit that sampled 20 school districts found they did not provide mental health … to all staff for the 2020-21 school year by Sept. 15, as required by New York State Education Department (SED) regulations, … An audit that sampled twenty school districts found they did not provide mental health …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of a … Judge Joanna Seybert. When sentenced, Gregg faces up to 20 years in prison, as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudSaranac Central School District – Tuition Billing and Collections (2023M-90)
… at the District. Key Findings District officials did not properly bill and collect tuition for nonresident foster … had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Buffalo City School District – Special Education and Grant Administration (2017M-73)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the … is governed by an elected nine-member Board of Education and operates 56 schools with approximately 32,000 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTrumansburg Central School District – School Lunch Operations (2015M-171)
… 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins … the Town of Hector in Schuyler County. The District, which is governed by an elected seven-member Board of Education, … costs and benefits provided to employees. Because it is not possible or practical for the District to achieve the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Comptroller DiNapoli Releases School District Audits
… use of public funds. Floral Park-Bellerose Union Free School District – Leave Records (Nassau County) Although …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 88-15
… listed in General Municipal Law, §801. This is in reply to your letter, written in your capacities as village trustee … (§§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Comptroller DiNapoli Releases School District Audits
… or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began … County) District officials developed a process to account for leave accruals and a system over payments for unused … officials restricted access to the student information application, they did not adequately secure access to the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors determined … exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. Auditors … be secured against use. Because there is no information on the lead levels of the 38 water outlets not sampled for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… may not have received geographic priority for schools near both their current and former homes, as required by … often occurred when students either did not match with any of their choices or were new and entered the system after …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of … one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member Board of Education. … The District’s number of meals per labor hour (MPLH) is significantly lower than industry standards. Without …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… seven units reviewed (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School … gas. Five units (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School … we identified for comparison. Three units (Broome County, Cortland County and North Syracuse Central School District) …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… comply with DASA requirements. While a code of conduct is posted on the School website, the code is not distributed annually and does not include provisions …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allLocal Government – 2022 Financial Condition Report
… Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in local … source for counties (33.6 percent in LFY 2020). Property Tax – Allowable Levy Growth Is Increasing Again After a Decline Generally, the property tax cap limits levy increases to the lesser of 2 percent or …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentEast Moriches Union Free School District - Budget Review (B7-15-5)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… school districts to override the cap with 60 percent voter approval of their budget. The Office of the State …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year