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Opinion 2005-4

… Education Law and the voter approval requirements provided by section 1951 of the Education Law. You ask whether a board … certain reserve funds. General Municipal Law §6-p, added by chapter 518 of the Laws of 1996, authorizes “municipal … paid into the fund “amounts from any other fund authorized by this chapter by resolution subject to permissive …

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

… Purpose of Audit The purpose of our audit was to assess the … Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …

Seminars for Local Officials

… For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards … Official Training Unit is offering a series of virtual seminars for municipal and school district governing boards …

Volunteer Firefighters – Travel and Conference Expense Management

… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …

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

… purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. …

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

… six schools with approximately 3,800 students, is governed by an elected five-member Board of Education. Budgeted …

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

… schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. Budgeted …

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

… is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a …

State Comptroller DiNapoli Releases State Audits

… renewed non-competitive and limited-competition contracts with vendors. Auditors found ACS officials did not provide … performance. Officials renewed or extended contracts with some vendors that had poor performance. In fact, 12 … was established to provide all four-year-olds in the state with the opportunity for an early childhood education. SED …

Opinion 95-30

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as … 11[1]). Section 11 authorizes local governments to invest "moneys" held in the custody of the chief fiscal …

Opinion 96-17

… of volunteer firefighters attending an emergency medical services conference if the board of fire commissioners, based … incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire … firefighters who successfully complete college courses leading to a degree in fire science? General Municipal Law, …

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

… whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There were no written …

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

… Total savings could range between approximately $130,000 and $190,000 annually if the District offered family plan coverage buyouts of $4,500 or $6,000 and individual plan coverage buyouts of $2,000 or $2,500. Key Recommendation Consider offering a buyout to help reduce costs. District officials generally agreed …

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … maintained fiscal stability. Key Recommendation Continue to monitor the District’s financial condition and maintain …

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

… The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an … reasonable budgets and managed fund balance responsibly in accordance with statute. Key Recommendations There are no …

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

Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes

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

… if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 … if District officials sought competition for procurement of professional services …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

Poland Central School District – Procurement (2015M-355)

… appropriations for the 2015-16 fiscal year are $13.5 million. Key Finding The District procured goods and …

Valley Stream Union Free School District #30 – Purchasing (2016M-171)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …