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Opinion 93-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a … require a countersignature by a designated town officer on checks transferring moneys from the receiver of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-93-20State Comptroller DiNapoli Releases Municipal & School Audits
… in unauthorized building access. BOCES officials did not deactivate 48 badges that were no longer needed out of the 87 … who already had badges. In addition, they did not deactivate and could not physically locate the badges for 15 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight … Department (NYSED) and New York State Department of Health (DOH) jointly established the School Supportive Health … mailing consent-to-bill forms. Requiring providers to log session notes. Using the District’s IEP software …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Cost-Saving Ideas: How to Reduce Energy Costs
… retail energy market, you’re no longer restricted to buying energy from your host utility. The utility continues to deliver electricity and natural gas but energy service … will save your locality money. Visit the OGS website to learn more about OGS contracts and find out how to be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsDiNapoli: Property Tax Exemptions Top $450 Billion
… State Comptroller Thomas P. DiNapoli issued a report today highlighting recent trends in property tax … In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act … students in pre-kindergarten through 12th grade. To comply with the SAVE Act, the State Education Department … website, and provides assistance to help schools comply with SAVE Act requirements and reduce the number and severity …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … (Penal Law §195.20(a)(i)) and Corrupting the Government in the Third Degree (Penal Law §496.03). “Cecile, DeCarlo and … services that never occurred. My office will not relent in its commitment to rooting out corruption. Thanks to …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… permanent nurse hiring, it will take some time for H+H to train newly hired nurses, and temporary staff costs may …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsAudits of Local Governments: The Audit Process
… Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: … Audit team members will schedule an exit conference with appropriate local government management to discuss a … Local government officials respond within 30 days with an official position or factual differences. Corrective …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated … adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … To determine whether the costs reported by the John A Coleman School Coleman on …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. … in 2015, where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether their local officials are …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesRochester City School District – Budget Review (B20-2-5)
… noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders again …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases School District Audits
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … reviewed payments totaling $270,000 that were paid to 14 employees and found district officials accurately …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Rockville Centre Union Free School District - School District Website (S9-19-28)
… Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19State Comptroller DiNapoli Releases School District Audits
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… health insurance coverage and pursued a lower cost alternative. This evaluation allowed the district to find a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsAddison Central School District – Financial Condition (2016M-30)
… be used. Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151