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Fiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdfSchool District Account Codes - Added for GASB 84
Find School District Account Codes Added for GASB 84
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-account-codes-added-for-gasb-84.pdfDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace with … maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … and released reports on a variety of issues such as school district revenue challenges, sales tax collections, local …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the … Program. In exchange for low-interest mortgage loans and real property tax exemptions, the Program required … and enforcing compliance with Regulations related to the accounting for and proper use of the developments’ funds; …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Hart was sentenced today to 250 hours of community service and paid back over $35,000 which she stole from property tax … work with the New York State Police and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she … working with his Division of Local Government and School Accountability in partnership with Fulton County …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementFairport Central School District - Payroll and Employee Benefits (2023-118)
… Audit Objective Determine whether Fairport Central School District (District) officials accurately paid employees and … retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Capital Asset Management
… Services is adequately overseeing selected State agencies and related entities to ensure that they have proper … mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) … information in accordance with generally accepted accounting principles. SFS AM is used by State and agency …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Corporations to Disclose Political Spending
… DiNapoli said. "I applaud Goodyear and Nisource for agreeing to voluntarily disclose their political spending … portfolio of public and private equities, fixed income, real estate and alternative instruments. … New York State …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingComptroller DiNapoli Releases Municipal Audits
… Department , Dansville Public Library , Greenlawn Water District , Lake George Fire Company , Shelter Rock Public … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … for all library assets. Greenlawn Water District – Accounting Records (Suffolk County) The business manager did …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-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 99-11
… LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel management program, may … district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11NYS Comptroller DiNapoli Announces Coal Investments Under Review
… DiNapoli said. “We are assessing minimum standards for transition readiness at coal mining companies first, … to move away from its reliance on thermal coal mining for profits, we may divest our holdings in that company.” The … to respond. The Fund will evaluate each company’s strategies for moving away from coal mining against minimum …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … four-year-olds in New York State with the opportunity for an early childhood education. A new statutory framework … to the DOE annually. In NYC, UPK is offered in public school settings, through programs operated by the DOE, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… in the country, has adopted new, long-term targets for lowering greenhouse gas (GHG) emissions consistent with … portfolio of public and private equities, fixed income, real estate and alternative instruments. Find out how your …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… New York City Department of Education (DoE) is the largest school district in the country and serves about 1.1 million students … students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New York State’s …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a … to preschoolers with disabilities, has pleaded guilty for his participation in a scheme that stole millions of … Rockaway, Queens, and primarily provided services to pre-school children in Far Rockaway in Queens and Williamsburg …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsOpinion 93-17
… to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the bonds … available fund balance. Also, under generally accepted accounting principles as prescribed by this Office for most …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … selected Cash Refund — Contributions (Option ½), with your estate named as beneficiary. …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election