Search
Opinion 93-33
… in the newspaper. A school district, however, may not pay a claim for publication of a notice in a publication … district. You also ask whether the school district may pay a claim for publishing the notice in a publication which … ex rel. Guernsey v Somers , n.o.r., 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY 621; see gen 24 ALR 4th …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 2001-12
… incurred under these provisions. It is clear that this amendment was intended to authorize municipalities and school … 618C, July 18, 1984). There is nothing on the face of this amendment, however, indicating that a public library board of … is some indication in the legislative history of the 1984 amendment suggesting that the amendment was intended to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library … have adequate documentation to determine if they were for legitimate Library purposes. We selected an additional nine …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… (OSC) Debt Issuance Approval Policy Statement and Guidelines (“Guidelines”) and Debt Issuance Approval Request Form (“Request Form”). The Guidelines summarize the process and criteria for the State …
https://www.osc.ny.gov/debt/approvalsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Audits of Local Governments & Schools
… performance and operations, reduce costs and contribute to public accountability. To learn more about performance … . For audits of State and NYC agencies and public authorities, see Audits . … performance and operations reduce costs and contribute to public accountability …
https://www.osc.ny.gov/local-government/auditsCenter 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 Center Moriches Free Public Library is a school district library located in Suffolk County and is … balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure …
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)
… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mDiNapoli Finds Schools Falling Short on Emergency Planning
… This audit is part of DiNapoli’s initiative focused on educational issues. His auditors have completed three … were developed to provide additional guidance and details on school safety planning requirements. The requirements … critical position. They also did not include specifics on how they would collaborate with state and local law …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The Library, … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Oneida County District Attorney Scott McNamara, and the New York State Police today announced the arrest of the … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… stating that plans are entered into the Integrated Justice Portal. However, auditors found that this access is not …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… He was terminated by the school board shortly after his arrest in November 2023. His co-defendant, LaPolla, was sentenced to 60 days of house arrest and three years of probation earlier this month. Since …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kOpinion 90-63
… of the library (Education Law, §§226[5], 260; 1985 Opns St Comp No. 85-40, p 54). Based on these statutory … for and the cost of those meals is reasonable (1982 Opns St Comp No. 82-66, p 82; see also 1982 Opns St Comp No. 82-263, p 330; 1980 Opns St Comp Nos. 80-282, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Join Our Team as a Local Government Auditor
… chief fiscal officer by providing oversight and support for local governments and schools. LGSA auditors play a … and fire districts to identify fraud and opportunities for operational and program improvements. Proactively monitor … competitive salaries and benefits, and opportunities for advancement, continuing education and professional …
https://www.osc.ny.gov/jobs/lgsaDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… report found during SY 2022-23: Large city public schools (Buffalo, Rochester, Syracuse, and Yonkers) and charter … attendance, among other initiatives. School districts like Buffalo and Syracuse have also launched their own efforts, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolNewark Central School District - School District Website (S9-19-38)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Saranac Central School District - School District Website (S9-19-30)
… ] Audit Objective Determine whether the Saranac Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … Determine whether the Saranac Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant … money is being spent appropriately and effectively.” Amani Public Charter School – Payroll and Timekeeping (Westchester … today announced his office completed audits of the Amani Public Charter School Holland Central School District Mount …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Beacon City School District and Rockville Centre Union Free School District, did so in an easy to find location. … included fund balance, salary disclosures and property tax report cards. Officials at these four districts told … Lebanon Central School District, Rockville Centre Union Free School District and York Central School District) did …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-dark