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Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time … real property acquired for a county sewer district, that is no longer needed for public use, may be sold, upon a … on the sale of county property (see McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 92-4
… training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training … the nature of the supervision is such that the fire district has reasonable assurance that it is realizing … is reasonable in relation to the benefits received by the district. You ask whether a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, … to December 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Pearl River Fire District – Purchasing (2016M-407)
… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Opinion 2000-21
… by an act of the State Legislature (see, e.g., City of New York v Village of Lawrence , 250 NY 429), we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 94-12
… but see 1973 Atty Gen [Inf Opns] p56, concluding that a 99-year lease was a "disposition" of real property within the …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 2008-4
… 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-2008-4Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of Audit The purpose of our audit was to determine whether District officials maintained adequate time records to ensure … 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Franklin-Treadwell Fire District – Disbursements (2021M-16)
… Audit Objective Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to … action. … Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Opinion 88-30
… for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN … 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect to … 59 Misc 2d 540, 299 NYS2d 1007; In Re Assessment of Water Tax in Water District No. 3 of the Town of Niskayuna, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for … through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158LaGrange Fire District – Board Oversight (2014M-127)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 … through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Sodus Center Fire District – Board Oversight (2017M-108)
… through March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Licensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsState Agencies Bulletin No. 2185
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Flat Amount (for employees of SUNY, Education Department, School for the Blind, and School for the Deaf) or the Percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2091
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Flat Amount (for employees of SUNY, Education Department, School for the Blind, and School for the Deaf) or the Percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1976
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … age 50 and over. These employees may defer up to $6,500 of age 50 catch-up contributions in addition to their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its … years ended June 30, 2016. About the Program Block is a New York City-based not-for-profit organization authorized by SED …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … Yonkers, New York, provides special education services to school-age and preschool children between 3 and 21 years of … The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC according to …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOpinion 94-26
… 980-k: A town may establish a business improvement district, the boundaries of which include area within one or … the town. When a town establishes a business improvement district which includes area within one or more villages, the limitation on district assessments in section 980-k is computed with …
https://www.osc.ny.gov/legal-opinions/opinion-94-26