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Opinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th grade. To comply with the SAVE Act, the State Education Department (Department) developed a process …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… exceeds pre-pandemic levels, but temporary staff costs are still elevated. Further hiring and training are needed for … compete for staff. Nationally, nursing school enrollment is not growing fast enough to meet workforce growth … This analysis is an update to DiNapoli’s 2023 report, NYC Health + Hospitals: Nurse Staffing Trends . Report NYC …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) … special education itinerant teacher (SEIT), preschool, and school-age special class services to disabled children. During the 2010-11 school year, Coleman had an enrollment of 491 students. The …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 94-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of fire commissioners of a fire district generally may not expend district funds in connection with a celebration of … for the fire company or companies within the district. You have inquired whether a board of fire commissioners of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 2006-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the cost of the town district property and facilities, is subject to referendum. You state that the town is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Buffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfOpinion 94-22
… also be an incidental private benefit (see Murphy v Erie County, 28 NY2d 80, 320 NYS2d 29, reargument denied 29 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Albany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-comm-charter-2019-138.pdfFiscal Stress in School Districts Common Themes for School Year 2016-17
Fiscal Stress in School Districts Common Themes for School Year 2016-17
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2016-17.pdfNew Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfFiscal Stress in School Districts Common Themes for School Year 2017-18
Fiscal Stress in School Districts Common Themes for School Year 2017-18
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2017-18.pdfAudit of the Tuition Assistance Program at Stony Brook University
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for … Brook) is a university within the State University of New York system and is located in Suffolk County on Long Island. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityLaSalle School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the LaSalle School (LaSalle) on its Consolidated Fiscal Reports (CFRs) … years ended June 30, 2011. Background LaSalle's campus school provides special and regular educational services for … Law, providers such as LaSalle are reimbursed by local school districts based on tuition rates established by SED. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… in a post-secondary private school licensed by the State Education Department (Department), or in a business …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Opinion 92-37
… alarm or fire protection district" must be filed with the county clerk and the State Comptroller. Subdivision 1, …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 93-26
… has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to operate district-owned … the services of the ambulance district and retain the fees for use by the district. Pursuant to articles 12 or 12-A of …
https://www.osc.ny.gov/legal-opinions/opinion-93-26