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State Comptroller DiNapoli Releases School Audit
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… an audit of the New York City Department of Education (DoE) found it did not report hundreds of violent and … the students returned to their classrooms on their own. How Incident Reporting Works Under the 2000 SAVE Act, state … found that the schools had recorded three times that many incidents over the two years and that DoE should have …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsComptroller DiNapoli Releases School Audits
… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT … as a breach notification policy or online banking policy. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Jericho Water District – Water Use Charges (2013M-395)
… discrepancies that we discussed with District officials, all customers were accurately billed, penalties calculated …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Public Safety – 2022 Financial Condition Report
… — 10.9 percent in 2021 after the greatest crime percentage hike in 2020 of 54.1 percent). Despite the overall uptick in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOpinion 89-31
… Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not … in this State that government by representation is the rule. Direct action by the electorate is the exception and … Therefore, unless a city is authorized under its home rule powers to adopt a local law providing for recall …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Comptroller DiNapoli Releases Municipal Audits
… Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223The 80/20 Housing Program
… Program requirements regarding the number of designated affordable units and tenant eligibility; and to analyze the … HFA’s mission is to create and preserve high-quality, affordable, multifamily rental housing. Its 80/20 Program … these low-income units. Also, once tenants move into an affordable apartment, they may continue to reside in their …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programOpinion 89-5
… on the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) … With the exception of the additional fees that may be charged by the City Register of the City of New York and the County …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Accounts Payable Advisory No. 30
Claims Awards Judgments and Settlement Agreements
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … documenting the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection … and work progress through photographic evidence. In addition, city officials ensured construction change …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Stratford – Supervisor’s Records (2013M-11)
… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … maintained and the financial information included in the annual update document (AUD) filed with the Office of … by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the Board audited the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Amenia – Leave Accruals (2013M-361)
… operating effectively. We tested payroll payments for all 54 employees, including full-time, part-time, seasonal … not properly maintained. We tested the leave time used by all six highway department employees for whom leave records …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… of the concession services at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives of our audit were to … Parks entered into a 10-year contract with RRG to provide food concession services at Riverbank. The anticipated State …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… Schmidt and Chautauqua County Sheriff James B. Quattrone today announced that former clerk-treasurer of the village of … available under the law. This was our number one concern.” Jaeger pleaded guilty to petit larceny, a class A misdemeanor, today in Town of Ellery Court and was sentenced to pay back …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsOpinion 91-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK-- Compensation (increase during … purposes of the State Constitution's prohibition against in-term changes in compensation payable to state officers … that the district attorney was a State officer within the meaning of article XIII, §7, even though, for other purposes, …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 88-66
… to release copyright) EDUCATION LAW, §§1709(a), 2503(1),(6); 17 USC §§101, et seq .: A school district may obtain … of the school district. STATE CONSTITUTION, ARTICLE VIII, §1; EDUCATION LAW, §2511: A school district may sell its … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66