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Masonville Fire District – Financial Activities (2020M-165)
… ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over the District’s financial operations. Key Findings The Board did … Determine whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Opinion 94-11
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's … celebration of the fire department consists of a dinner and coincides with the annual inspection dinner for the fire … of this Office (1981 Opns St Comp No. 81-196, p 209) and ask if that opinion still reflects our views. In the …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Fire 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.pdfSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1State Agencies Bulletin No. 2295
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to … annual contribution amount will increase to $23,500 for calendar year 2025. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… education. In 2024, the unemployment rate in New York for Black or African Americans aged 20 to 24 was 18.2%, more than … of the nation’s total household debt in 2024. Since 2013, all debt held by young adults has grown by 67.8% ($2.1 … at the end of 2024 to 9.7% in the second quarter of 2025, following the end of the Department of Education’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesOpinion 2006-9
… be subject to the referendum requirement. Further, the fact that, after the transfer, town district residents would …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Reporting Regulations 315.2 & 315.3
… not reflected on the regular report, a separate reporting form shall be submitted for employees to whom such … such employer shall submit to the retirement system, in a form prescribed by the Comptroller and certified by the chief …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 94-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT … -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) … GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Conflicts of Interest of Municipal Officers and Employees
… officer or employee, your job by its very nature places you in a position of public trust. You are responsible for … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … in law. If you have an interest in a contract, and you do not have any of the powers or duties that could cause the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller) STATE COMPTROLLER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
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
… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … three cash advance accounts are overfunded in comparison to their apparent business needs. Department of … $1.4 million at least six years past due. DOT needed to improve communications between and guidance given to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising fixed costs such as health care, according to the 2016 annual report on the state’s local governments … taxes,” DiNapoli said. “As local governments adapt to changing circumstances, my office will continue to support …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthIslip Fire District – Capital Assets (2020M-3)
… unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 was not adequately monitored or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Opinion 93-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose … Whether the district also may charge a fee to persons utilizing the services of the ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Procurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdf