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Opinion 2005-4

… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of … Whether BOCES is subject to the permissive referendum requirements of …

https://www.osc.ny.gov/legal-opinions/opinion-2005-4

Gananda Central School District – Financial Condition (2014M-62)

… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

Seminars for Local Officials

… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other …

https://www.osc.ny.gov/local-government/academy/seminars-local-officials

Volunteer Firefighters – Travel and Conference Expense Management

… reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. … approvals that vary depending on the location of the training school or course of instruction. See Appendix A for … reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefighters

Deer Park Union Free School District – Bank Reconciliations (2016M-166)

… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through … about $101 million. Key Finding The Board ensured that bank reconciliations were properly prepared to safeguard … Deer Park Union Free School District Bank Reconciliations 2016M166 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

Lawrence Union Free School District – Financial Condition (2016M-52)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52

Beekmantown Central School District – Payroll (2017M-26)

… Purpose of Audit The purpose of our audit was to determine whether the District accurately paid employees' salaries and wages …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26

DiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens

… of Long Island City (L.I.C.), Sunnyside and Woodside in northwest Queens have their own distinct personalities, … Thomas P. DiNapoli. The report on the local economies in this section of northwest Queens, which is based on data … the boundaries of Community District 2, is the latest in DiNapoli’s series of New York City neighborhood profiles . …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queens

State Comptroller DiNapoli Releases State Audits

… $101,625 in insufficiently documented consultant costs, vehicle costs, and credit card purchases; $78,474 in … in other than personal service costs, including $44,262 in lease expenses that were not properly allocated, $22,766 in … personal service costs that consisted of non-allowable depreciation, incorrectly allocated administrative expenses, …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits

Opinion 95-30

… opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and … the Laws of 1992, sets forth general investment authority for "local governments". The term "local government" is … or other officer of the local government, and not required for immediate expenditure, in special time deposit accounts …

https://www.osc.ny.gov/legal-opinions/opinion-95-30

Opinion 96-17

… for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses … the board of fire commissioners, based on a review of the program, determines that it is significantly devoted to the …

https://www.osc.ny.gov/legal-opinions/opinion-96-17

Islip Union Free School District – Payroll (2017M-291)

… through July 31, 2017. Background The Islip Union Free School District is located in the Town of Islip in Suffolk … Islip Union Free School District Payroll 2017M291 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291

Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)

… – pdf] Audit Objective Determine whether Rye Neck Union Free School District (District) could achieve cost-savings by …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022m

Chappaqua Central School District – Financial Condition (2015M-193)

… The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193

Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)

… our audit was to review the District’s budgeting practices for the period July 1, 2013 through August 31, 2014. … with approximately 1,500 students. Budgeted appropriations for the 2014-15 fiscal year were $49,335,000. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313

Urban Choice Charter School - Credit Card Expenditures (2019M-192)

… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192

Croton-Harmon Union Free School District - Professional Services (2019M-51)

… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51