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South 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.pdfBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) … … Determine whether the BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Greenville 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.pdfOpinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … a park district (McKinney's Unconsolidated Laws of NY, §1473). Section 5 of chapter 574 provides that the board … may be restricted to inhabitants of the park district (see People v Dahlman , 87 Misc 2d 261, 383 NYS2d 946). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-27
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE … district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of … discontinue the operation of its fire department. You ask how the town and village may proceed to establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Tuition Assistance Program – CUNY York College
… students who were not properly matriculated. York posted “NC” (No Credit) grades to the transcripts for some students … course have their “F” grades automatically converted to NC grades up to two times for any particular course. Several … TAP awards if their F grades had not been converted to NC grades. Key Recommendations The Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeTuition Assistance Program – Vaughn College
… Rules and Regulations when certifying students for State financial aid. Background TAP is the largest student grant … of State scholarship programs. Schools receiving State financial aid payments are responsible for certifying student … Education Department: Audit of the Tuition Assistance Program at DeVry College of New York (2014-T-2) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followOpinion 89-58
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … to provide the same improvements or services. This is in response to your letter concerning the establishment of a … from the facilities of the district (Town Law, §198[4]; 1988 Opns St Comp No. 88-25, p 45; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 2003-1
… standpipes, water purification works, pumping stations and main water lines, including lands, of the original district … …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 91-14
… COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district … for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND … the making of contracts, then its right to participate in an agreement hereunder shall be similarly conditioned. The …
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-92-41Caledonia 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-102Local Government Financial Data Release Dates
… Book New York . Learn more about annual financial report filing deadlines for counties, cities, towns and villages. … Local …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesHamilton-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-2016mJefferson-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-servicesAudits of Local Governments & Schools
… see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State …
https://www.osc.ny.gov/local-government/auditsFire District Legislation
Fire District Legislation
https://www.osc.ny.gov/files/local-government/publications/pdf/firedistrict.pdf