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North Greenbush Common School District – Budgeting (2016M-112)
… unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through May … through 2014-15, which resulted in most of the fund balance appropriated in the general fund not being used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, … DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. … or no designation (below 45%). The fiscal stress scores for 15 cities and villages with fiscal year ends that range …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesSouth Buffalo Charter School – Employee Compensation (2018M-1)
… of Audit The purpose of our audit was to determine whether employee compensation was accurate, supported and properly … Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Introduction – Information Technology Contingency Planning
… school district personnel for the actions they must take in the event of an incident. The goal of IT contingency …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionChester Union Free School District – Information Technology (2021M-107)
… a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit period, … District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments totaling $270,000 … were made. However, District officials identified unused sick leave reporting errors for District retirees. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Prattsburgh Central School District – Tax Collection (2016M-122)
… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … $9.8 million. Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Valley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the … September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, … an elected nine-member Board of Education and operates one school, with approximately 740 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… by an elected seven-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Clarkstown Central School District – Time and Attendance Records (2017M-150)
… District officials properly enforced the use of time records to track time worked for the period July 1, 2015 … … Clarkstown Central School District Time and Attendance Records 2017M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Opinion 2004-3
… short term obligations (Article VIII, § 5[A]) and certain pension bonds (Article VIII, §5[D]). Article VIII, §10-a, in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 89-52
… of an EMS coordinator who would be responsible for the development of a "formal quality assurance program", the development and coordination of EMS training, the … clear what would be entailed in the EMS coordinator's development of the "formal quality assurance program" …
https://www.osc.ny.gov/legal-opinions/opinion-89-52DiNapoli Calls for State Procurement Reform
… New York state must take credible steps to reestablish the public’s faith in government and address the broader … $50,000 and certain contracts over $1 million for state public authorities. The Comptroller’s independent oversight … should either be held directly by a state agency or public authority and subject to independent oversight. SUNY’s …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformOpinion 90-52
… report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: … record of the proceedings of each meeting". Further, Public Officers Law, §106(1) provides that minutes must be taken at all open meetings of a public body, which would include town board meetings, and …
https://www.osc.ny.gov/legal-opinions/opinion-90-52DiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has adjusted its budget priorities during the … may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report compared the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOpinion 88-9
… to such delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities … of the commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to … have been completed, the town board then must call a public hearing and cause a notice of hearing to be published …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… preventive maintenance, leaving almost 200,000 DME items without a plan for utilization. DOH could not provide … committee reached their decisions, leaving auditors without a way to assess the committee’s conclusions. … unable to account for all the DME purchased, with credit card transactions an issue. Looking at a sample of nine …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Comptroller DiNapoli Releases School Audits
… and two recommendations were fully implemented. Brighton Central School District – Separation Payments Audit …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0