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Bellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfSchuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfDiNapoli Releases Sunset Park Economic Snapshot
… infrastructure. We must ensure that quality of life does not suffer due to population growth and economic …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotOpinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- … is within the boundaries of a county sewer district. You state that the county district does not serve all the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Lyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfAudit of the Tuition Assistance Program at Stony Brook University
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … (Stony Brook) is a university within the State University of New York system and is located in Suffolk County on Long … students who did not maintain good academic standing and 2 students who were not properly matriculated. Many of the …
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
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported expenses must … the guidelines specified in the RCM and the CFR Manual. For the three fiscal years ended June 30, 2011, LaSalle …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualOpinion 94-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for the fire company or companies within the district. You have inquired whether a board of fire commissioners of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Local Government Financial Data Release Dates
… class of local government are made available according to this schedule: Class of Local Government Release of Annual … districts is available the day after it is submitted to OSC through Open Book New York . Learn more about annual …
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)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments for the period July 1, 2014 …
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)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 … approximately 100 educational and administrative services to its 15 component school districts and their 15,600 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mAudits of Local Governments and Schools
… The Office of the New York State Comptroller’s Division of Local Government and School … 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … …
https://www.osc.ny.gov/local-government/auditsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 (Part A) … to calculate their property tax caps to the State Comptroller for the coming fiscal or school year, before annual budgets are passed. The State Comptroller determines the form and manner of this report. …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 2006-9
… of the town district (Town Law §198[12][d]; 15 Opns St Comp, 1959, p 396). Section 198(12)(b) expressly provides …
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
… to not-for-profit association) GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business … the gift and loan prohibition of article VIII, §1 of the State Constitution, the services provided under the … prior to the receipt thereof (see, e.g., Town Law, §118[1]; cf. 1987 Opns St Comp No. 87-50, p 77, pertaining to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Islip Fire District – Capital Assets (2020M-3)
… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 … ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Opinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … approval of the State Comptroller) STATE COMPTROLLER -- Powers and Duties (approval of extension of fire district) … is generally not required, or pursuant to subdivision 2 of section 173, which requires the Comptroller's approval. …
https://www.osc.ny.gov/legal-opinions/opinion-92-37