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Credit Cards – Travel and Conference Expense Management
… may authorize designated employees to use a credit card issued in the name of the local government or school … to have a local government or school district credit card issued in both the name of the local government or … by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the business or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsState Comptroller DiNapoli Releases School District Audits
… or enter into adequate written contracts with all IT service providers. Whitesboro Central School District – … have been eligible for based on the collective bargaining agreement. Wyoming Central School District – Professional Services (Genesee County and Wyoming County) …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement (Westchester County) District … totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial Management (Niagara County) The …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s recalculated surplus fund balance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… purchases made from a New York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central … did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsOpinion 94-15
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) … the investment of which is not otherwise provided for by law, must be invested by the school district in accordance with General Municipal … extra classroom activity funds and endowment moneys held by a central school district are subject to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fWyandanch Union Free School District – Budget Review (B21-7-1)
… the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 communities. … today join the previously announced 115 municipalities and school districts that have been classified in some level of … In addition, DiNapoli's Division of Local Government and School Accountability conducts ongoing outreach with local …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Saugerties (Ulster County) was classified in “significant … federal aid helped many stabilize their finances over the past few years,” DiNapoli said. “With that aid winding down, … a date that is at least three months past their statutory filing deadline. This represents approximately 20% of the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesYork Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35State Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and … policy and procedures for 65 percent of the $263,023 in purchases reviewed. The claims auditor did not properly …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Opinion 97-2
… rate for that person. Instead, any reduction in the cost to the plan of insuring former board members who become … families pursuant to General Municipal Law, §92-a. The power to purchase insurance for health care benefits pursuant … a public corporation to pay all or a portion of the cost of health benefit plans for its officers, employees and …
https://www.osc.ny.gov/legal-opinions/opinion-97-2State Comptroller DiNapoli Releases School District Audits
… The district did not claim any Medicaid reimbursements to which it was entitled, because officials believed it was not cost-effective to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 95-27
… MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school … DISTRICTS -- Powers and Duties (submission of claims for adjustments in the amount of State aid paid to a school … EDUCATION LAW, §3604(5): Commencing January 1, 1996, adjustments in the amount of State aid to education paid to a …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Grand Island Central School District - School District Website (S9-19-31)
… did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans … comprehensive budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear … includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Central Square Central School District - School District Website (S9-19-29)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget-to-actual results, and the multiyear financial plan in a location easy to access. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29