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State Agencies Bulletin No. 2295
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Election panel. For New York State Education Department, School for the Blind, School for the Deaf, and CUNY agencies: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 90-27
… opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) VILLAGE …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 2003-1
… DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost charged only … Town Law §202(5), the cost of an extension to a town water district is charged against only properties within the … a proportion of the costs of certain items of the original district, as may be determined by the town board. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 91-10
… Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of chapter … entity. The board of park commissioners of such a district may hold real property in its own name. The board, …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 91-14
… referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … -- Collection of (for village by town refuse and garbage district) REFUSE AND GARBAGE DISTRICT -- Municipal Cooperation (town district collecting …
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
… the ages of three and five years. During the 2013-14 school year, Just Kids served about 803 students. Local school districts refer preschool students to Just Kids … Other Related Audits/Reports of Interest Milestone School for Child Development: Compliance With the …
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 former West Hurley Fire District chief and a current fire commissioner were both … arrested today for abusing their authority and costing the district over $30,000 in funds since 2012, according to State …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeOpinion 90-61
… §198[3][d], authorizing the establishment of user fees for water districts). Further, it is our opinion that a town may not, by local law, provide for the imposition of benefit assessments or user fees to … by enacting provisions in Articles 12 and 12-A for financing town improvement districts, has created a …
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-96-1Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal Report (CFR) were … preschool special education services. During the 2014-15 school year, HLVS provided four SED-funded, rate-based …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOpinion 91-7
… fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE … DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE PROTECTION … basis or on behalf of a duly established ambulance district. The town may not, however, enter into such a …
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-92-39Town of Owego Fire District – Board Oversight (2013M-26)
… to December 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate from … members, with one member being appointed as Chairman. The District’s 2012 budget appropriations were approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Eggertsville 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-27Opinion 94-28
… with advance planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties … is undertaken for purposes of an existing improvement district or extension, or a proposed district or extension which is ultimately established, 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-2002-8Opinion 97-26
… of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone … of equipment between zone of assessment and remainder of district) TOWN LAW, §176(27): (1) If a fire district board of …
https://www.osc.ny.gov/legal-opinions/opinion-97-26