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Opinion 90-63
… Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations … library workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation … for volunteer library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 93-20
… town board ...". Section 37(1) further provides that all school district moneys collected by the receiver must be deposited in designated bank(s) to the credit of the school district. After payment to the supervisor of the full … the receipt thereof. In lieu of the immediate deposit of school district moneys to the credit of the school district, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Bedford Central School District – Medicaid Reimbursement (2025M-43)
… report – pdf] Audit Objective Did the Bedford Central School District (District) officials claim all Medicaid … State Department of Health (DOH) jointly established the School Supportive Health Services Program (SSHSP) to help school districts (districts) obtain Medicaid reimbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Niagara Falls – Sexual … the 2021 SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau … were purchased during the audit period. Eldred Central School District – Sexual Harassment Prevention Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board … restricted funds that could have been refunded to school districts and overfunded two reserves totaling $1.9 … not adopt a written reserve fund policy. Ogdensburg City School District – Medicaid Reimbursements (2022M-52) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) … once auditors informed officials of this risk, the school business manager promptly filed accurate aid …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Property Tax Exemptions Top $450 Billion
… City and the impact they have on local governments and school districts. "Property tax exemptions can be a valuable … the "residential" category. In this category, the state's School Tax Relief program (STAR) – which applies to a large … burden on other local property taxpayers, since the school tax on the exempt amount is reimbursed by the state. …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… with Defrauding the Government (Penal Law §195.20(a)(i)) and Corrupting the Government in the Third Degree (Penal … into paying them for services that never occurred. My office will not relent in its commitment to rooting out … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… developed a process for collecting annual data from school districts about incidents that occur in schools and on school property. The Department uses the data to designate … Act. For seven selected schools, we found that the related school districts did not properly and accurately report the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followCost-Saving Ideas: How to Reduce Energy Costs
… You can realize significant savings for your school district or local government by paying less for energy … purchasing arrangements with other municipalities and school districts. Several such arrangements are already in … is no general statutory authority for local governments or school districts to enter into cooperative purchasing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… by New York State Comptroller Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide … needed for H+H to achieve its fiscal targets and provide quality health care to all New Yorkers.” Following the … This analysis is an update to DiNapoli’s 2023 report, NYC Health + Hospitals: Nurse Staffing Trends . Report NYC …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsBeacon City School District - School District Website (S9-19-27)
… - pdf ] Audit Objective Determine whether the Beacon City School District (District) used its resources to maintain a … Determine whether the Beacon City School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Hunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit … card and administrative salary disclosure. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Island Trees Union Free School District - School District Website (S9-19-34)
… Objective Determine whether the Island Trees Union Free School District (District) used its resources to maintain a … Determine whether the Island Trees Union Free School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34New Lebanon Central School District - School District Website (S9-19-37)
… report - pdf] Audit Objective Determine whether the New Lebanon Central School District (District) used its … Determine whether the New Lebanon Central School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Otego-Unadilla Central School District - School District Website (S9-19-26)
… 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, … report card and a multiyear financial plan to the District website. Provide further transparency by posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, … accounted for. Deposits were not always supported by school deposit forms or accurately completed bank deposit … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … included in the District’s training offered to the high school teaching staff. Five of the 12 recommended components …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkWayne Central School District – Property Disposal (2021M-161)
… - pdf ] Audit Objective Determine whether Wayne Central School District (District) Board of Education (Board) and … property. We examined the District’s disposal of 15 school buses and seven automated external defibrillators … Determine whether Wayne Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Brushton-Moira Central School District – Tuition Billing (2023M-158)
… Audit Objective Determine whether Brushton-Moira Central School District (District) officials properly billed tuition … it was not entitled to for the 2019-20 through 2021-22 school years. District officials did not: Provide oversight … were prepared, accurately calculated and issued to the school districts of origin for all eligible nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158