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Opinion 98-16

… "on or before" in connection with the payment of moneys is that the money must be paid immediately on the designated …

https://www.osc.ny.gov/legal-opinions/opinion-98-16

… an action which has as its primary objective a proper public purpose (see, e.g., Murphy v Erie County , 28 NY2d 80, … the scope of a town's police powers in the interest of public health, safety and welfare, to plow a private road or … by the property owner is only incidental to the primary public benefit. Under the circumstances in the instant case, …

https://www.osc.ny.gov/legal-opinions/opinion-90-59

State Comptroller DiNapoli Releases Municipal & School Audits

… audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District officials did not … and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, … $220,708, were not recorded on the district’s original asset list and 18 assets worth $25,022 did not have asset …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network user account controls to help maintain continuity of business office operations and prevent unauthorized … School District – Sexual Harassment Prevention Training (Monroe County) SHP training was not provided to all employees …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown

… budgets for school districts seeking to override the property tax cap required 60 percent voter approval (a … declined steadily since the implementation of the property tax cap. The tax cap was first effective in the …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdown

Public Health – 2022 Financial Condition Report

… in SFY 2022-23 and grow to over 1.2 million by March 2025. In April 2015, New York State joined Minnesota to …

https://www.osc.ny.gov/reports/finance/2022-fcr/public-health

Park Accessibility for People With Disabilities (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the … Mayor’s Management Reports during the preceding 10 years. Key Findings Parks officials made some progress in addressing …

https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-follow

Protection of Managed Pollinators (Honey Bees) (Follow-Up)

… Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed pollinators … colony losses in excess of 70%. Further, in December 2021, Article 15 of the Agriculture and Markets Law (Law) was … (nucs). The objective of our initial audit, issued in January 2023, was to determine whether Ag&Mkts was adequately …

https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-follow

Language Access Services (Follow-Up)

… customers are permitted to use an interpreter of their choice in these limited circumstances, they must complete a …

https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow

Rockville Centre Union Free School District – Information Technology (2023M-140)

Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdf

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdf

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether

https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mount-pleasant-cottage-2020-86.pdf

George Junior Republic Union Free School District – Website Transparency (2021M-212)

Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdf

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdf

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdf