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Opinion 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-89-58State Agencies Bulletin No. 2295
… annual contribution amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees age … active participants turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 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 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 91-10
… 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 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-91-14Opinion 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-92-41Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were reasonable, … the financial information that Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties … approximately $53.7 million in reimbursable costs for its SED Programs. In addition to the Preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… been issued: State Education Department (SED): Whitestone School for Child Development, Compliance with the … College (2014-T-2) DeVry was overpaid $758,293 because school officials incorrectly certified students as eligible … equivalent of such a certificate, from a U.S. high school. The two other students had completed online study …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… slow and state aid remain essentially flat while they and school districts are coping with tax cap and tax freeze … 0.9 and 2 percent annually since 2010. Spending by school districts remained below 1 percent for three years … counties are particularly reliant on sales tax revenues. School districts, towns and villages rely on the property tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. DiNapoli and Ulster County … allegedly violated their duty and used resources meant to protect their community to fund their personal business and lifestyle," DiNapoli …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeOpinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. LOCAL LAWS -- Preemption (financing town improvement districts) IMPROVEMENT DISTRICTS -- … (authority to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 96-1
… Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase of … for State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in Adirondack Park fire district) STATE COMPTROLLER -- Approval by (for expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … protection within the second fire protection district. You state that this fire company does not operate an ambulance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 92-39
… taxable real property situate in a proposed water or sewer district are not entitled to vote in a special district election on a proposition to establish the water or sewer district. At such election each tenant by the entirety, …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2015. Background HLVS, a not-for-profit organization located in Seaford, New York, is an …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualEggertsville Fire District – Financial Activity (2017M-27)
… of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial … activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Opinion 94-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the district or extension must reimburse the general fund. You state that the county board of supervisors has authorized … to a proposed district or extension which ultimately is not established, there would be no reimbursement and the …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2002-8
… no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, no improvement has been constructed for the district or services provided by the district and no indebtedness is outstanding to accomplish the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8