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Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … action. … Determine whether a competitive process is used to procure goods and services …
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)
… user accounts of former employees and ensure all IT users have and use their own user accounts when accessing the …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Opinion 95-17
… maintenance of improvements in a district, town general funds may not be expended for those improvements or their …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Copiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfSouth Otselic Fire District - Financial Activities (2022M-169)
Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/south-otselic-fire-district-2022-169.pdfTioga Fire District – Board Oversight (2022M-170)
Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tioga-fire-district-2022-170.pdfTruxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfOpinion 88-25
… a town board may exclude nonresidents of a park district from the facilities of the district. However, the town board may also permit nonresidents to use park district facilities, with or without a fee. If the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Greenville Fire District - Fixed Assets (2019M-223)
Determine if District officials had adequate controls to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenville-district-2019-223.pdfBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Opinion 91-10
… connection with operation of the district. Under section 1-b of chapter 574, the town board, after receipt of a … Tom Sawyer Motor Inns v Chemung County Sewer District No. 1, 33 AD2d 720, 305 NYS2d 408, affd 32 NY2d 775, 344 NYS2d … by separate commissioners was adopted prior to August 1, 1933 (see 8 Opns St Comp, 1952, p 186). Consequently, it …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-27
… FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of … town and village boards. The notice must contain a brief description of the boundaries of the proposed district and of …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 89-58
… DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town may … to your letter concerning the establishment of a park district within the boundaries of an existing park district. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Opinion 92-41
… and Expenditures (to repair thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" within …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Fire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/firedistrict.pdfFire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/06legislation.pdfFSMS Capital District
FSMS Capital District
https://www.osc.ny.gov/files/press/pdf/fsms-capital-district.pdf