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Opinion 90-23
… 1928 for such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for our … exclusion of up to $10 million or $5 million, as the case may be, for any such debt "heretofore or hereafter" …
https://www.osc.ny.gov/legal-opinions/opinion-90-23New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must provide, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andVertus Charter School – Information Technology Asset Management (2025M-9)
School officials did not appropriately track inventory and safeguard IT assets acquired or in use during the audit period Officials did not maintain complete accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted financial policies and procedures m
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Non-Revenue Service Vehicles and On-Rail Equipment
… and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, … VFO did not always complete PM or the required New York State inspections. The 76 sampled vehicles required 343 PM …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
audit, charter school, school district, cash collections
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/albany-leadership-charter-schoof-for-girls-2022-165.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfOpinion 99-5
… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … named in section 255 of the Education Law, which include municipalities and school districts (see Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5XII.6.B Land Acquisition Payments – XII. Expenditures
… acquire the land, subject to approval by the Office of the Attorney General (OAG). Land acquisition contracts exceeding $50,000 … related to an eminent domain purchase: Copy of judgment Attorney General's Certificate of No Appeal Copy of Assistant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for … option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … monitor capital project activity. Because the board relied on an engineering firm and a financial advisor to manage … of Cooperative Educational Services – Capital Project State Aid BOCES officials did not properly claim state aid …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Southside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Selected Safety and Security Equipment at Train Stations
… a subsidiary of the Metropolitan Transportation Authority (MTA). Administratively, SIR is a separate operating unit, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for … The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and operates 56 schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationWhite Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The White Lake Fire District is a district corporation of the State, distinct and separate from the Town of Bethel, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Fine Fire District – Board Oversight (2023M-81)
… [read complete report – pdf] Audit Objective Determine whether the Fine Fire District … monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Opinion 2004-1
… of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency … first aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… was sentenced to pay the UCSD restitution of $11,549 for the resources improperly diverted, serve five years’ … Attorney Todd Carville and the New York State Police for their assistance in ensuring justice was served.” … for a former local leader who abused his power and the public trust. I want to thank the New York State …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Voter participation for school district budgets statewide more than tripled to 1.6 … votes cast amid the COVID-19 lockdown for the 2020-21 school budget year, after in-person voting was temporarily …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownOpinion 93-17
… System (see Board of Education of West Islip Union Free School District, et al. v New York State Teachers' … voluntary (see Board of Education of West Islip Union Free School District , supra ) and is not in any way related …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities