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Opinion 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-89-47Security Over Critical Information Systems
… to Department operations that we focused our testing on. Each of the four systems supports crucial Department …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… $3,023,220 in claimed costs as follows: $1,412,227 in compensation costs incurred by the Center and the Development … that did not comply with Manual requirements; $376,597 in compensation paid to the Churchill's Executive Director and Chief Financial Officer in excess of SED's allowable …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualIndividuals with Disabilities Education Act – Federal Funding and New York
… supported with IDEA funds. Allowable IDEA expenses include school aide or paraprofessional services, school psychologists, other related services as required by a … Number of Schools IDEA Funding Bronx 1,345 312 $19,681,298 Brooklyn 2,914 432 $42,633,142 Manhattan 1,165 244 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actProcurement 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.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse 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/north-syracuse-school.pdfOpinion 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-2006-9Greenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard … Determine if District officials had adequate controls to safeguard …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223South 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-1Opinion 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-94-22DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… Comptroller DiNapoli for his efforts to illustrate the very real human toll that asthma continues to have on New …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brasher-winthrop-district-2021-47.pdfOpinion 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-92-37Islip 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-93-26State 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 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and … cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and