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Overlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the … information from nine separate regions outside New York City. “School districts must navigate a complex set of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… that are both high in quality and low in cost. The time and effort spent researching, soliciting and negotiating … duplicative contracting efforts and potentially save time and money. State contracts can provide many necessities … service and technology. Capitalizing on the State's buying power and expertise may result in lower prices and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesComptroller DiNapoli Releases School District Audits
… school officials did not obtain current proof of residency for all students. Officials also did not provide the board … Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and … also did not provide IT security awareness training for district employees. In addition, sensitive IT control …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… district paid for and were mailed using the district’s stamps. Karam was the UCSD’s superintendent from 2011 until …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kOpinion 92-11
… from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund (no … from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL LAW, §6-n; EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-92-11True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
Determine if the Board and School officials adequately monitor School financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/true-north-rochester-prep-charter-2019-206.pdfDiNapoli: SED Oversight of Career Training Programs Falling Short
… State Education Department is falling short. We need to do better for our students.” Approximately 136,000 New York … CTE programs and respective student enrollments generally do not align with careers that are the most in-demand or …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our … residence by $4,200. Key Recommendations Obtain proof of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mLittle Flower Union Free School District – Tuition (2015M-233)
… June 30, 2015. Background The Little Flower Union Free School District is a special act public school, located in the Town of Riverhead in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document … to the Board monthly. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72DiNapoli: School District Tax Levy Cap Below 2 Percent
… and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188State Comptroller Releases School District Audits
… Technology (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, … training. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… him into the surrounding desks and onto the floor; 13 sex offenses; and 2 incidents of confiscated weapons. … Underreported (Overreported) Homicide* 1 0 0 0 Forcible sex offenses* 2.1 0 0 0 Other sex offenses* 2.2 52 39 13 Robbery* 3 6 4 2 Assault with …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 95-27
… court order or judgment and other required data are filed with the State Comptroller within one year of the date of the … allot to the district the balance to which it is entitled. With certain exceptions, however, the Commissioner may not … or judgment . . .". Chapter 82 replaced this provision with Education Law, §3604(5)(b) which provides that: [a]ny …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Credit 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-cards