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Greenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfSelkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdfEast Meadow Union Free School – Overtime (2022M-118)
audit, school, east meadow
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-meadow-union-free-school-district-2022-118.pdfChurchill School and Center – Compliance With the Reimbursable Cost Manual
… 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center … Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, schools such as Churchill … the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualSecurity Over Critical Information Systems
… performance accountability system, oversees the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its responsibilities include oversight of more than 700 school districts with 3.2 million students, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsOpinion 99-12
… -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER … -- Consolidation (spreading costs of debt over entire district in connection with proceeding to consolidate) -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services Procurement 2016M33
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… is not influenced by favoritism, extravagance, fraud or corruption. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… of Education (Board) that is elected by the boards of its component school districts. BOCES’ 2015-16 fiscal year general fund budget totaled approximately $102.7 million. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOpinion 93-24
… ask whether the fire district may permit such facilities to be used by residents of the district, as well as members … the purpose of providing fire protection and responding to certain other types of emergencies (see Town Law, §176[1], … 13, authorizing towns, villages, cities and counties to provide playgrounds and neighborhood recreation centers). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 94 - 23
… discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed extension … proposed extension is within an adjoining fire protection district, the town board of the town within which the …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Franklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfState Agencies Bulletin No. 2295
… contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to IRS Regulations, Section … date, labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of the current, …
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
… for its long-term economic growth and prosperity.” In 2023, there were 4.6 million New Yorkers aged 18 to 34 … in the North Country (8.5%). For 18-year-old high school graduates in New York, over half, 56.7%, pursue higher … Education’s pause on credit reporting for student loans in October 2024. Report Economic Challenges Facing New York’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesOpinion 89-62
… Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A … petitions for two or more candidates for the same fire district office unless the board of fire commissioners … petitions for different candidates for the same fire district office. The nomination of candidates for fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Opinion 96-2
… general act covering the same subject matter controls the case and repeals the general statute insofar as the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Copiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Opinion 2001-15
… DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign … PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- "Corporation" … LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law §202-c(1) is proper …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the properties for the five previous years …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7