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Opinion 99-6
… of the receipt of payments in lieu of taxes from a public authority. A school district, however, may issue … governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway … that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Management of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC … such as: Prioritization for students in temporary housing – For admissions into the 2023-24 school year, there …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… statements and I personally thank the Comptroller’s office and the New York State Police for their assistance in … that Karam was using school money and resources including stamps, envelopes, and other supplies to send election … district paid for, and were mailed using the district’s stamps. LaPolla was allegedly aware that school resources …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorNewark School District Public Library – Board Oversight (2014M-54)
… Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did not follow … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… needs to improve its efforts to ensure school districts are following state requirements for school safety planning, … Act were being met by school districts. For instance, many of the school districts the auditors visited could not … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 90-63
… the sponsor municipality or school district. May 15, 1990 Stanley L. Itkin, Director Hillside Public Library … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-63DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … rate in SY 2022-2023. Chronic absenteeism rates are higher in high-need school districts than in low-need … While the public health emergency remained in effect, many school districts implemented restrictions preventing …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… [email protected] ) Various State statutes require certain public authorities seeking to sell their notes and bonds at … Form”). The Guidelines summarize the process and criteria for the State Comptroller's review of the terms and … Finally, municipalities, school districts and district corporations are authorized to issue bonds to refund all or …
https://www.osc.ny.gov/debt/approvalsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… All but two, Beacon City School District and Rockville Centre Union Free School District, did so in an easy to find … District, New Lebanon Central School District, Rockville Centre Union Free School District and York Central School … Otego-Unadilla Central School District, Rockville Centre Union Free School District and Saranac Central School …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkOversight of School Safety Planning Requirements
… Objective To determine whether the State Education Department (Department) is monitoring schools, … like the February 2018 school shooting in Parkland, Florida highlight the need for schools to remain vigilant … develop and regularly review school safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Law. Four disbursements totaling $89,000 were for a public works contract that was not competitively bid as required by … deliberate audit of all claims prior to approving them for payment to ensure that all claims have sufficient supporting … the Library’s general checking account. Ensure that public works contracts are competitively bid when required by the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Audits of Local Governments & Schools
… accountability. To learn more about performance audits, see About Our Audits . To learn more about external audits and other audit responsibilities, see Required Audits . For audits older than 2013, contact us … audits of State and NYC agencies and public authorities, see Audits . … Local officials use OSC audit findings to …
https://www.osc.ny.gov/local-government/auditsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… of Owasco and the portions of the Towns of Sennett and Fleming that are within the Auburn Enlarged City School …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… New York State public and charter schools, with a combined … more than 32,000 violent and disruptive incidents in the 2017-18 school year (SY), including assaults, bomb … had a student population of more than half a million. When looking at schools by grade level, elementary schools …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… of the Utica City School District (UCSD), was sentenced to pay the UCSD restitution of $11,549 for the resources improperly diverted, serve five years’ …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the … County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCompliance With the Safe Schools Against Violence in Education Act
… accurately reporting statistics on crime and incidents to the State Education Department (Department). We also assessed … has used incident data to identify school districts with comparatively high rates of incidents to help ensure they have adequate violence prevention and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actOpinion 89-38
… , 30 NY2d 122, 331 NYS2d 17; Board of Education v Yonkers Fed. of Teachers , 40 NYS2d 268, 386 NYS2d 657; City of …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Oversight of Chronic Absenteeism (Follow-Up)
… and unwelcoming school climates, increase students’ risk for disengagement, low achievement, and dropping out, among …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-follow