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Administrative Hearings
… a benefit, you will receive a letter notifying you that your application or request has been denied. If you wish to … the NYSLRS Hearing Administration Bureau must receive your written request for a hearing within four months of the … inclement weather that prevents all reasonable travel. It does not include any event that can be prevented or mitigated …
https://www.osc.ny.gov/retirement/members/administrative-hearingsCredit Cards – Travel and Conference Expense Management
… board and a credit card contract must be entered into with a card issuer or financing agency in accordance with the procurement policies and procedures of the local … method employed, credit card usage must be in accordance with your travel and conference policy and your internal …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition … billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the … in tuition owed to the District during the 2019-20 through 2021-22 school years. District officials did not: Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Trumansburg Central School District – School Lunch Operations (2015M-171)
… in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Buffalo City School District – Special Education and Grant Administration (2017M-73)
… were $893.4 million. Key Findings The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but the District’s … attending District schools and nonpublic schools based on actual costs and enter into written agreements specifying …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… quality early education services to preschool children with special needs can make a world of difference in their … job serving these students. I am pleased that SED agreed with our findings and has taken several steps to improve … prescribed in the IEPs under the federal Individuals with Disabilities Education Act (IDEA). DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… a result of this audit. School officials generally agreed with our report. … Determine if School officials completely …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… to procure goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School … policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary waste. Save …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… Central School District) did not adequately evaluate procurement options or make benchmark comparisons to ensure … benchmark we identified. Key Recommendation Evaluate procurement options and compare to potential benchmark rates …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… was to examine the school lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. … The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionOpinion 99-6
… of the receipt of payments in lieu of taxes from a public authority. A school district, however, may issue … year (Local Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make … "money of the State", nor "money under its [the State's] control" or within "the possession, custody or control of any …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… in Central Islip to access device fraud in connection with his misuse of a school district credit card. The plea … this abuse," DiNapoli said. "Thanks to our partnership with U.S. Attorney for the Eastern District of New York … in Central Islip to access device fraud in connection with his misuse of a school district credit card …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… Hills-Ballston Lake and Canandaigua City, offered training with all 12 HHS-suggested mental health components. Six …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffLocal Government – 2023 Financial Condition Report
… to the lesser of 2 percent or the rate of inflation, with some exceptions. However, each local government’s tax … entire period. The inflation factor for local governments with a calendar fiscal year in 2024 is 6.26 percent. The … from school district elementary and secondary education, with most of the rest being county expenditures on higher …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 94-15
… law, must be invested by the school district in accordance with General Municipal Law, §11. Endowment moneys in the form … or maintenance of any extraclassroom activity be deposited with an official designated by the board of education, who in … a school district treasurer must be invested in accordance with General Municipal Law, §11. We note that this conclusion …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Comptroller DiNapoli Releases School District Audits
… officials did not provide cybersecurity awareness training to employees, they did not disable or remove unnecessary user accounts on the network and they failed to properly manage personal, private and sensitive … The district did not have adequate internal controls to ensure that cash receipts were properly accounted for due …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… plan, ensure the acceptable use policy (AUP) was complied with, monitor the use of IT resources or provide IT security … County) District officials did not always comply with the procurement policy and seek competition for the … providers) and did not have written service agreements with three providers. Wayne Central School District – …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… including the purpose, funding goals, and conditions for reserve fund use and replenishment or obtain voter … do not have assurance that they received the best value for this property. Auditors noted similar deficiencies in a …
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
… “The financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent … cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2021, including the “Big … to the lesser of the rate of inflation or 2 percent with certain exceptions, including a provision that allows …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… levy for each fiscal year. Library officials should confer with their legal counsel regarding the recovery of tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397