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Opinion 98-16

… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) … Fund (timing for return to general fund of excess moneys in fund established to pay tax certiorari claims) EDUCATION …

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

Opinion 90-59

… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …

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

… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …

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

… The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to … P. DiNapoli. “The pandemic has upended every aspect of our lives and our schools are no exception,” DiNapoli said. “Using 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

… the federal government. In New York, the program is known as the Essential Plan. It is available to individuals who are …

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

Park Accessibility for People With Disabilities (Follow-Up)

… in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the Program The … 8.5 million people, including nearly 1 million individuals with a disability, and based on 2020 estimates from the …

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

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

… Ag&Mkts had procedures in place for addressing the discovery of American foulbrood during inspections, in …

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

Language Access Services (Follow-Up)

… cards, vehicle titles, and vehicle registrations; conducts road tests; monitors driver training; and performs …

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

Town of Cohocton – Procurement (2025M-13)

… best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … compete. Whether using formal competitive bids, requests for proposals (RFPs) or written and verbal quotes, a … good business practices and stated it was an inconvenience for them to adhere to the Town’s procurement policy. …

https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13

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