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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member had a … who leave District service. Ensure that an inventory with all computer equipment is maintained and includes the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictOakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. … fund balance exceeded the 4 percent legal limit during the same period. The District appropriates reserves as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Town of Kent – Procurement and Information Technology (2017M-85)
… a population of approximately 14,000. The Town is governed by an elected five-member Town Board. The Town budgets for … In addition, we identified questionable Internet use by Town employees including visiting websites for online …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … board and district officials did not adequately safeguard online banking transactions. Officials did not adopt a … extra-classroom activity and admission event collections. Club collections and disbursements and sporting event …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0XI-A.9 Receiving – XI-A. Purchasing
… changing frequently (e.g., daily) and where the vendor’s system tracks the receipt of goods against orders placed – examples of receiving through a vendor-provided system includes: Receiving of prescription drugs (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 89-22
… Misc 379, 85 NYS2d 54, affd 275 AD 492, 90 NYS2d 650, affd 300 NY 533, 89 NE2d 253). However, in Magliano v Merckling , …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 92-23
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease … which may bind successor governing boards, and for the best price obtainable or the most beneficial terms and … governing board has a fiduciary duty to secure the best price obtainable in their judgment or most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 91-33
… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by … for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 88-26
… the town has no police force and that police protection is currently provided by the State Police from a station outside the town. You further state that the town is desirous of having a State Police facility located within … town expires. Also, you do not indicate whether any rent is to be paid by the State Police, and if so, whether it will …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 90-27
… of a village located within the town are authorized to establish a joint fire district by resolution subject to a permissive referendum. The members of the board of fire … village board of trustees or they may be elected pursuant to the provisions of article 11 of the Town Law. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 90-43
… death benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … the deceased member's spouse predeceases him. Subject to any applicable statute of limitations, payments made to children of a deceased member may be made retroactive to …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 2005-5
… to retirement system for the next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s … police officer in the village police department is a member is increased, but the benefits under that plan are not … Whether the police chief is entitled to a monetary payment in the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 2007-6
… and the other compensation , as defined in subdivision two of this section, of the permanent full-time head of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … provisions. Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 89-64
… terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … 17). You indicate that the village/town board of trustees is considering the purchase of a certain parcel of unimproved … have arrived at a purchase price which the board believes is fair, but which exceeds the appraiser's estimate of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager … indicate that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 91-45
… work for the benefit of the town unrelated to the highway system, the costs of such work must be charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 99-14
… and, instead, connect to a village water distribution system as its water source. In conjunction with this project, …
https://www.osc.ny.gov/legal-opinions/opinion-99-14DiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… that are incomplete or incorrect. In such cases, the MCO is notified of the rejection, and is expected to correct any errors and resubmit the encounter … ability to collect all the rebates to which the state is entitled, accounting for an estimated $50.3 million in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companies