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Opinion 2010-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY … by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A … be the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … collections reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 district tuition collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … for seven of the 10 years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or for the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases subject …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mEnglish Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the … achievement gap between students learning the English language and their English-proficient peers, as demonstrated through lower test … whether school districts are providing services to English Language Learners as required …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsComptroller DiNapoli Releases School Audits
… worked. Once the district transitioned to using a fingerprint time clock it resulted in less accountability …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without proper … today by New York State Comptroller Thomas P. DiNapoli. “Student academic and personal information must be protected …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Alexander Central School District , Cazenovia Central School … their money is being spent appropriately and effectively.” Alexander Central School District – Financial Condition … today announced his office completed audits of the Alexander Central School District Cazenovia Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… District , Southern Caygua Central School District and the Yonkers City School District . “In an era of limited … does not address its debt share or declining enrollment. Yonkers City School District – Fixed Assets (Westchester … District Southern Caygua Central School District and the Yonkers City School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , … School District , Hamilton-Fulton-Montgomery BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era … P DiNapoli today announced his office completed audits of the Chenango Valley Central School District ChurchvilleChili …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0School Districts’ Energy Performance Contracts (2013-MR-1)
… net savings but only six of the seven will meet the guaranteed projected energy consumption or cost savings. … used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not have … costs and compare these reviews to the EPC’s annual guaranteed energy cost savings. If the guaranteed savings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Opinion 89-8
… issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the … to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Approved State Contracts and Payments for August 2017
… laboratory. $11.5 million with Live Nation Worldwide Inc. for State Fair entertainment booking services. Deferred Compensation Board: the New York State … Manager. $21.7 million with Delaware Investments Fund Services Company as U.S. Equity Manager. $15.1 million with …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/jamestown.pdfState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Garden City Union Free School District , Gowanda … School and the Tully Central School District . “In an era of limited resources and increased accountability, it’s … properly authorized. Overtime payments totaled $41,663, of which $36,723 had not been preapproved. Because district …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Opinion 2000-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… system, reports it has reduced the median time from exam administration to exam results completion from an average of 318 days in FY …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemic