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DiNapoli Statement on Sentencing of Special Education Provider
… Services, shows that those who abuse the state’s special education system will be held accountable for their … find patterns of mismanagement and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerAndover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145State Comptroller DiNapoli Releases Municipal Audits
… of supporting documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors … renewal forms, income support and military records, to verify taxpayer eligibility. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Valhalla Union Free School District – Financial Condition (2015M-333)
… the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. Key Recommendations Develop realistic budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Oakfield-Alabama Central School District – Budgeting (2016M-172)
… in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which … million. Key Findings For fiscal years 2011-12 through 2014-15, the Board and District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Oneonta City School District –Financial Condition (2013M-165)
… District’s financial condition. Since 2010, total State aid received by the District has declined more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in … charges or unauthorized payments being unresolved. During the 20-month audit period, the School’s credit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Freeport Union Free School District – IT Asset Management (S9-22-10)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Asset Forfeiture Escrow Fund
… Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture … by the governing board of a village, town, county or city for such monies and proceeds. This law took effect on October … and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPress Conference on the Flushing Snapshot Report
… on the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotNorth Shore Public Library – Financial Condition (2013M-344)
… condition for the period of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is … Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 … maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite having no current or planned …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVillage of Endicott – Budget Review (B4-13-8)
… fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, … for the 2011-12 fiscal year totaled approximately $12.4 million. Key Findings We found significant problems with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29CUNY Bulletin No. CU-721
… Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) 016072 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 91-13*
… has an executory clause making the municipal corporation's obligation contingent on annual appropriations, although it … the municipal corporation; (2) the municipal corporation's Industrial Development Agency (IDA); (3) a not-for-profit … of five years, but it would also have fully recovered the cost of the improvement, the profit on the construction and a …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… $27,000 in property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly reports … falsely claimed that she turned over portions of the dog licensing money to the county treasurer. The State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlement