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Opinion 90-23
… constitutional debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against real … indebtedness, in addition to the indebtedness excluded by section 5 of this article, there shall be excluded: …
https://www.osc.ny.gov/legal-opinions/opinion-90-23New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… pharmacy was not always properly documented, either by the SBHC or the sponsoring pharmacy. Key Recommendations …
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)
… 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our methodology and …
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
… responsible for an inventory of 1,034 active vehicles used by 26 LIRR departments and disposed of 282 vehicles. … a Parts Inventory listing. Maintenance work is done by Track’s 28 in-house mechanics at HSF and on-site in the …
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.pdfOpinion 99-5
… issues discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL … will be provided to residents of the school district by the member libraries of the cooperative library system. … and approved as an appropriation for library purposes by the voters of the school district must be paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Estate 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.pdfXII.6.B Land Acquisition Payments – XII. Expenditures
… acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon … Law. Whether acquired voluntarily or involuntarily (i.e., by eminent domain), agencies must enter into a contract with … the landowner(s) to acquire the land, subject to approval by the Office of the Attorney General (OAG). Land acquisition …
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)
… to 15 components school districts. BOCES is governed by a seven-member Board of Education elected by the boards of the component districts. Capital budget …
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
… such as appropriated fund balance, one-time state and federal funding and sale of property, to balance its budget. … realized. The city plans to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. …
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)
… for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on file. Refund money due to the SCSD and bill the …
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
… two systems: the old system is operated and maintained by the EEMD. These camera systems are located inside the …
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)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the … is governed by an elected nine-member Board of Education and operates 56 schools with approximately 32,000 students. …
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)
… to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, distinct and separate …
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)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Opinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency … 209-b(1), the squad is authorized to render services in case of accidents, calamities or other emergencies 2 in …
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
… to pay UCSD $150,000 by May 17, representing a reduction in his pension earnings from the date of his crime until his … and the New York State Police for their assistance in ensuring justice was served.” District Attorney Carville … for their assistance and tireless pursuit of justice in this matter.” New York State Police Superintendent Steven …
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
… on the first vote, according to a report released today by State Comptroller Thomas P. DiNapoli. “The pandemic has … of votes cast grew, support of the budgets decreased by 8.5 percentage points — the greatest decrease among the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownOpinion 93-17
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … current liability required an appropriation financed from available fund balance. Also, under generally accepted … service and there are surplus bond proceeds which are also available to pay the debt service, the surplus bond proceeds …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Elementary and Secondary Education – 2023 Financial Condition Report
… disbursed to New York school districts was equal to 13.9 percent of State school aid funding for the same period. … graduation rate in New York State was 87 percent for SY 2021-22, an increase from 86 percent the prior year and from … in 2022 in math, and slightly outperformed the national result in reading. … According to the Division of the Budget …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-education