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Opinion 95-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Credit Cards – Travel and Conference Expense Management
… authorize designated employees to use a credit card issued in the name of the local government or school district to pay … a local government or school district credit card issued in both the name of the local government or school district … be entered into with a card issuer or financing agency in accordance with the procurement policies and procedures of …
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 $107,167 (59 percent) in tuition owed to the District …
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)
Trumansburg Central School District School Lunch Operations 2015M171
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)
… Purpose of Audit The purpose of our audit was to review the District’s process for … The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of …
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
… the State Department of Education (SED) found many local school districts maintain waitlists for services because … the services at all. The State Education Department and school districts must do a better job serving these students. …
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)
… Results School officials have maintained adequate proof of residency records, accurately billed resident districts … and supported. There were no recommendations as a result of this audit. School officials generally agreed with our …
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)
… procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary waste. Save … status. Fully comply with DASA requirements. While a code of conduct is posted on the School website, the code is not … information. Key Recommendations Promote the proper use of credit cards by developing adequate policies and …
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)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate procurement options or …
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)
… Background 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 cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionOpinion 99-6
… [g]). Section 545 also requires the State Comptroller to pay "as state aid" amounts equivalent to the taxes levied on …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Timothy Gregg, the former Provisional Supervisor of Facilities for the Hempstead School District, pleaded guilty … a school district credit card. The plea was entered before United States District Judge Joanna Seybert. When sentenced, … faces up to 20 years in prison, as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. …
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
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … some or all the recommended components, including how to access crisis support and recognizing warning signs such …
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
… Real property tax revenues are the largest source of revenue for local governments. In local fiscal years … taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School districts, towns, and villages …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Comptroller DiNapoli Releases School District Audits
… estimate appropriations for three line items: Board of Cooperative Educational Services (BOCES) special … and social security each year by cumulative totals of approximately $6.45 million. Auditors also reviewed the … Condition (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… unnecessary fees, if fuel was purchased through the Office of General Services fuel card services contract during the … for unused leave accruals that includes documentation of eligibility and reviews of calculations. District officials also properly accounted …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
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
… Property tax levy growth for school districts will be capped at 1.23 percent, down from … released today by State Comptroller Thomas P. DiNapoli. “School district and municipal officials must remain fiscally … 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years starting …
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)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397