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Elementary and Secondary Education – 2021 Financial Condition Report
… previous year and is 191 percent greater than the national average. Differences in educational spending among states may … increases averaged 1.4 percent, compared to a 2.2 percent increase the previous year. School districts in the State … with an absentee ballot, resulting in a three-fold increase in the number of votes. Nearly every school district …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationOpinion 95-15
… has been added", and "[d]istinct listing of the two [tax] rates would clarify that they are the result of separate …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Sayville Public Library – Treasurer (2016M-334)
… Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June … of those of a public officer, did not take an oath of office, which is a requirement for holding public office. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Sachem Public Library – Claims Processing (2016M-327)
… audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $9 million. … Conduct thorough and deliberate audits of claims for payment, ensuring that each claim contains sufficient …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Opinion 91-62
… in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to … LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Baldwin Public Library – Payroll (2013M-335)
… of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … (2) the governing board of the sponsoring municipality or school district may confer section 18 benefits on library employees …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State … today announced long-time superintendent of the Utica City School District (UCSD), Bruce Karam, pleaded guilty to the felony charge of public corruption for using taxpayer funds to help support a political campaign …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionOpinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … meeting) EDUCATION LAW, §2004(1); PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication entered …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Elementary and Secondary Education – 2022 Financial Condition Report
… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationBuffalo City School District - Charter School Tuition Billing (2019M-122)
… complete report - pdf] Audit Objective Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122School District Website Transparency (2021-MS-1)
… important financial information was not posted or posted in hard to find locations. Therefore, taxpayers and other … financial plan that could enhance the transparency of the districts’ fiscal decisions. Ten did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Middle Country Public Library – Treasurer (2015M-291)
… Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June … Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in … to whether these payments constitute "moneys" within the meaning of section 25.00(a)(3) of the Local Finance Law, we …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 2002-7
… LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- … -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required … library may determine to accumulate library fund monies for capital purposes. The expenditure of such monies is not …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … operations and segregate cost information by building to allow for more informed management decisions regarding … three library facilities. Solicit feedback from patrons to make informed decisions on programs and services provided …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156DiNapoli Finds Schools Falling Short on Emergency Planning
… emergency situations like shootings, according to an audit of safety planning at 19 schools released today by New York … State Comptroller Thomas P. DiNapoli. Auditors found none of the schools met the minimum planning or training requirements of the State Education Department (SED), which oversees …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOpinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 92-28
… other moneys available, it should pay a portion of these funds, if not needed for school district purposes, to the … submitted as a part of the appropriation of the necessary funds to meet the estimated expenditures of the school … to fund the library appropriation, pay a portion of these funds, if not needed for school district purposes, to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28