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Opinion 95-13
… which has excess proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of principal and interest on the bonds, … a "call" provision. These excess proceeds may not be used for any other school district purpose. You ask whether excess …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… did not adequately monitor the work of the accounting firm with which the Board contracted to assist the Supervisor in … duties. The Town’s financial records did not agree with the annual financial reports. The Board did not perform … reserves are established, funded and used in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine exactly which … documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingCity of Oneonta – Departmental Collections (2013M-13)
… practices, the risk will remain increased that all moneys due to the City will not be received, recorded and … information and accounting software reports/access so that all moneys are properly recorded and deposited. Require that … Director to support departmental receipts to ensure that all moneys received are properly recorded and deposited. …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … the Crown Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fNYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 … by Governor Cuomo and Comptroller DiNapoli. About the New York State Common Retirement Fund The New York State … New York State Comptroller DiNapoli today announced the New …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewInvesting in New York
… Managed by Hamilton Lane, and other investors include TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara … challenged areas of the State. Contact Carolyn Au Executive Vice President and Chief Operating Officer The …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkDiNapoli Finds Slow Property Tax Growth for Local Governments
… and school districts face growing challenges to keep pace with increasing costs, according to New York State … and the pressure remains on local governments to do more with less.” Local government revenues increased by 1.9 and … in FYE 2012 and 2013, respectively, just keeping pace with inflation, and total local government expenditures were …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if … performed, that the District’s annual financial report (AUD) was prepared and filed in a timely manner or that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Excessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely … staff accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also … Officials and staff did not: Deposit and record district tuition collections totaling $5.5 million within three days, …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsAdvisory Council for the Retirement System
… Koetzle Executive Director Association of Towns Hon. Robert Jackson Chair of Civil Service and Pensions Committee … & Political Action Civil Service Employees Association Robert Schneider Executive Director NYS School Boards …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … for. Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections were always properly supported. ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Carroll , Cortlandville Fire Department , Town of Milford , Raquette Lake Fire … P DiNapoli today announced his office completed audits of the Town of Carroll Cortlandville Fire Department Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… complete report – pdf] Audit Objective Determine whether East Hampton Union Free School District (District) officials … audit school east hampton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOpinion 2002-15
… for any given purpose to be raised from taxes levied only in the unincorporated area of the town (see, e.g., 1994 … the expenses of lighting districts would be assessed only against the several lots and parcels within the district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … exempt from sampling and how they would be secured, and what remedial actions were planned or enacted. Because there … not report three results through DOH’s Health Electronic Response Data System (HERDS) reporting system, and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1