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Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… implemented cost-effective and equitable measures to control expenditures and share services. Key Finding … with other districts. Key Recommendations Continue to pursue cost-effective measures to minimize expenditures. Monitor the value of shared … officials implemented costeffective and equitable measures to control expenditures and share services …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureProactive Cybersecurity Steps for Local Governments and Schools – Part 1
This webinar will walk through proactive steps that local government and school officials should take, and demonstrate how those steps can help thwart ransomware attacks at five key points during a typical ransomware attack.
https://www.osc.ny.gov/files/local-government/academy/pdf/proactive-cybersecurity-steps-part1-101123.pdfLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
Determine whether the Livonia Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act)training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livonia-s9-21-22.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
Determine whether the Schalmont Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schalmont-s9-21-35.pdfMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
Determine whether the Malone Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/malone-s9-21-32.pdfHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
Determine whether the Harborfields Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/harborfields-s9-21-31.pdfGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
Determine whether the Goshen Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/goshen-s9-21-29.pdfEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
Determine whether the Eden Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/eden-s9-21-28.pdfCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
Determine whether the Coxsackie-Athens Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coxsackie-athens-s9-21-21.pdfCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
Determine whether the Canandaigua City School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canandaigua-s9-21-25.pdfWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
Determine whether the Wellsville Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wellsville-s9-21-39.pdfWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
Determine whether the Waverly Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waverly-s9-21-38.pdfOffice of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39)
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39.pdfDiNapoli Announces State Contract and Payment Actions for January 2017
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state's chief financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Opinion 88-13
… either subdivisions (1)(b) or (1)(h) of section 802 is required. However, subdivision two of section 803 provides … you suggest that the mayor would be willing to refrain from participating in any board business relating to the … those functions are actually performed (1987 Opns St Comp No. 87-75, p____; Dykeman v Symonds , 85 Misc 2d 567, …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Comptroller DiNapoli Releases Audits
… is responsible for supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A … of assessment and planning activities early in a client’s shelter stay. Delayed access to services prevents a client … and mental health services for homeless women at their 200-bed Magnolia House Women’s Shelter from July 2011 to June …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2007-8
… a fire company that provides fire protection by contract to a town fire protection district. A fire protection … fund raising activities of certain fire companies pursuant to General Municipal Law §204-a, a town board may require, as … that contracts with a city, town, village or fire district to provide fire protection service and that has revenues of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 89-39
… issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties … town board member who is also an employee of the insurance agency with which the town contracts for insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 89-3
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County … or substantially vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment … clause allowing political subdivisions to participate in the contract award. You state that the State contract, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-3