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Opinion 95-27
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of State aid paid to a school district attributable to court orders or judgments) SCHOOL DISTRICTS -- Powers and … of State aid paid to a school district attributable to court orders or judgments) EDUCATION LAW, §3604(5): …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… of Horseheads, for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint … felonies. She served as an assistant clerk for the Village from 2017 to 2022. During that time, she accepted cash … payments for the Village, including accepting payments from multiple residents who wished to pay their water bills. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsState Comptroller DiNapoli Releases School Audits
… technology (IT) security policies and school officials do not have formal procedures to address breach notification, … and conditions under which each reserve will be used. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Gananda Central School District – Procurement (2021M-86)
… ] Audit Objective Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District … did not ensure that purchases were adequately documented and approved to verify that a competitive process was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Cortland Enlarged City School District , Miller Place Union Free School … spent appropriately and effectively." Cortland Enlarged City School District – Fund Balance (Cortland County) The … his office completed audits of the Cortland Enlarged City School District Miller Place Union Free School District …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
audit, school district, Chenango Valley
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chenango-valley-central-school-district-2022-162.pdfOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … transferred to the general fund. The county may report the money to the State Comptroller as abandoned property, after …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Brushton-Moira Central School District – Tuition Billing (2023M-158)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87State Comptroller DiNapoli Releases School Audits
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsOpinion 97-2
… there is no change in the plan's premium equivalent rate for that person. Instead, any reduction in the cost to … is, "a rating methodology in which the premium equivalent rate for all persons covered under a . . . plan is the same, … school board members not receiving a premium equivalent rate reduction upon becoming eligible for Part B Medicare …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… by robust economic growth in recent years, is strong and the out-year budget gaps are relatively small, but the … job growth, combined with record numbers of tourists and a robust real estate market, has pushed tax collections to record levels and beyond the city’s expectations,” DiNapoli said. “Still, …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Monster Beverage Needs To Diversify Board
… Esq., Executive Director of the Philadelphia Board of Pensions & Retirement. “Inclusive board nomination policies …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardState Comptroller DiNapoli Releases Municipal & School Audits
… additional amounts uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board … spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsAvailable Options – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … and office space at Upstate Correctional Facility in Franklin County. $3.9 million with Marfi Contracting Corp. for roof replacement at David Axelrod Institute in Albany County. $2.3 million with Burgio & Campofelice Inc. …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberKeene Central School District – Transportation State Aid (2021M-63)
… did not properly file for transportation aid for seven buses. However, after we identified the risk of lost aid, the … and submitted State aid applications for five of these buses and indicated she will file for the remaining two. … appropriate State aid applications for the two remaining buses identified in this report. Implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63