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Opinion 90-37

… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …

https://www.osc.ny.gov/legal-opinions/opinion-90-37

Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process

… and a proper charge against the local government or school district. As a general rule, a claim package should … be for a legitimate purpose of the local government or school district. Examples of claims that are not for a … beverages generally are not proper local government or school district purposes. Was the purchase authorized and …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing

DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project

… will audit the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits … Solages, Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin Fare, have brought the concerns … sent this week to the Hempstead IDA executive director and board of directors, and the Valley Stream superintendent …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-project

Adirondack Central School District – Financial Condition (2016M-184)

… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)

… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … special act school district located in Westchester County, and provides education to students from a residential … fiscal year when the New York State Education Department and the New York State Division of Budget authorized tuition …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financial

Wyandanch Union Free School District – Budget Review (B23-7-1)

… 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

State Comptroller DiNapoli Releases School District Audits

… the following school district audits have been issued. Alexander Central School District – Financial Management …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0

Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller

… limits the amount of property taxes that local governments and school districts can levy. The following are some of the … calculate their property tax caps to the State Comptroller for the coming fiscal or school year, before annual budgets … Costs and Savings When Local Governments Transfer Services When a local government transfers a service or …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller