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State Agencies Bulletin No. 1621
… School for the Deaf employees who qualify for the 15-Year Rule. These employees can defer up to $3,000 in addition to … 403, & 413 are not eligible to participate in the 15-Year Rule as determined by CUNY Board of Trustees on November 23, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 93-26
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … provision of personnel to operate district-owned vehicles in connection with providing ambulance service within the … p 33). Notwithstanding the apparently mandatory language in sections 202 and 202-a, we have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 2001-8
… and establish a fire district having the same boundaries as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … and establish a fire district having the same boundaries as the dissolved fire protection district. 2 Fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Islip Fire District – Capital Assets (2020M-3)
… asset inventory is maintained and District assets have a tag affixed identifying them as District properties. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Opinion 99-12
… (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension … entire district in connection with proceeding to extend) WATER DISTRICTS -- Consolidation (spreading costs of debt … in connection with a proceeding to extend or consolidate water districts, may determine to spread the cost of all …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts … To learn more about performance audits, see About Our Audits . To learn more about external audits and other …
https://www.osc.ny.gov/local-government/auditsLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … which provides 59 educational and administrative services to its component school districts, is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-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. BOCES, which …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mStudent Achievement Program
… leadership potential through activities that improve their school or community. By the beginning of April, school officials should have received a letter from our …
https://www.osc.ny.gov/student-achievementIslip Fire District – Capital Assets (2020M-3)
Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-3.pdfOpinion 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
… This opinion represents the views of the Office of the State Comptroller at the time … located within two towns, if the proposed extension is upon petition pursuant to Town Law, §170(1), the town … may proceed on its own pursuant to Town Law, §172-d unless the fire protection district is located within more than one …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Individuals with Disabilities Education Act – Federal Funding and New York
… as required by a student’s IEP, professional development for school staff and parental education. Funds may not be … in FY 2025 and in each year thereafter. This accounted for 13.9 percent of the January Plan’s total federal … City; This does not include $44 million to be allocated for students whose parents had unilaterally placed them in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOpinion 89-62
… and in addition may provide by resolution that such nominations be submitted in petition form subscribed by … board of fire commissioners by resolution may require that nominations for district offices be submitted in petition … would be consistent with the law applicable to independent nominations of individuals to federal, state, county, city, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 96-2
… the special act in question (L 1991, ch 658) provides for the creation of a "public library district" which is … with the village. The special act also provides for the library district to be governed by an elected board of trustees and for voter approval of the library district's initial budget …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Green Tech High Charter School – Payroll (2023M-157)
Determine whether Green Tech High Charter School (School) officials accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/green-tech-high-charter-school-2023-157.pdfOpinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … and who owns taxable real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that … or services as a town function under Town Law, article 12-C. We also note that a town, by special act, may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Brighter Choice Charter School for Boys - Payroll (2018M-139)
… the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Buffalo Academy of Science Charter School - Procurement (2019M-250)
… complete report - pdf] Audit Objective Determine whether a competitive process is used to procure goods and services. … School’s procurement procedures. Key Recommendations Adopt a more comprehensive written procurement policy. Approve … purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250