Search
Opinion 94-11
… -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in connection with a celebration of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-47
… DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, 176(27), 181: A town …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Audits of Local Governments
… York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits provide findings or …
https://www.osc.ny.gov/local-government/auditsLocal Government Financial Data Release Dates
… Data (year following fiscal year) Villages March 31 School Districts March 31 Towns September 30 Counties … release date. Data for individual local governments and school districts is available the day after it is submitted …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Services is a public entity serving 18 component school districts which educate approximately 23,700 students. … educational and administrative services to its component school districts, is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. … and administrative services to its 15 component school districts and their 15,600 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mStudent Achievement Program
… leadership potential through activities that improve their school or community. By the beginning of April, school officials should have received a letter from our …
https://www.osc.ny.gov/student-achievementReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… the amount of property taxes that local governments and school districts can levy. The following are some of the … Report Tax Cap Information Local governments and school districts are required to submit any information … tax caps to the State Comptroller for the coming fiscal or school year, before annual budgets are passed. The State …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 2006-9
… -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf of a county district pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Elsmere Fire District – Capital Project (2022M-48)
Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/elsmere-2022-48.pdfOpinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) … Charges imposed on behalf of a town business improvement district are under custody and control of, and are directly expended by, the town, not the district management association. The district management …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Islip Fire District – Capital Assets (2020M-3)
… complete report - pdf ] Audit Objective Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Opinion 92-37
… -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a fire district to include the territory of a fire protection district dissolved pursuant to Town Law, §172-d is subject to …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 93-26
… DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose fees upon users of the ambulance district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Brighter Choice Charter School for Boys - Payroll (2018M-139)
… accurate, supported and properly authorized. Key Findings School officials effectively designed and implemented … payments were accurate, and properly authorized. School officials accurately paid 15 employees who were paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Buffalo Academy of Science Charter School - Procurement (2019M-250)
… is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board … payments totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases totaling $289,500 without …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Urban Choice Charter School - Information Technology (2019M-240)
… - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets … process 510 financial transactions after her resignation. School officials did not adopt IT policies or a disaster …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Tapestry Charter School – Procurement (2017M-203)
Tapestry Charter School – Procurement (2017M-203)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-tapestry-charter.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfOpinion 89-50
… or enterprises ( Teacher's Association, Central High School District No. 3 v Board of Education, Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-50