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Comptroller DiNapoli Releases State Audits
… high school. The two other students had completed online study from a private school located in another state. … and three students who were not in good academic standing. City University of New York (CUNY): Time and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or … governments have been able to balance budgets, even while many have expressed concern that the quality of local … Many of New Yorks local governments are coping with slow or …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) … and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk County-based for-profit … education programs, Just Kids also operates a day care center. Several Just Kids employees also performed services …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… sharply during the pandemic. After returning to full in-person learning, reported bullying incidents in the city rose … or cyberbullying incidents. Nearly one in five public secondary schools (17.8%) and nearly half of all public … rates are very low. Many cyberbullying incidents may go unreported because they are difficult to detect and …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseOpinion 95-7
… not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North Hempstead , 86 …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 95-29
… placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of the district. You ask whether … of a town water district, for which indebtedness remains outstanding, may be sold to a water authority, and the … the sale must be placed in a reserve fund to amortize any outstanding obligations issued on behalf of the district to …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-12
… discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 90-17
… legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved fire district has been … fire district pursuant to section 185, the fire apparatus and equipment of the district shall be transferred, without … surplus moneys of the fire district may be used to repair and replace the apparatus and equipment transferred to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 92-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire … permissible means of financing an expenditure to be made on behalf of a zone established within a fire district. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 95-17
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer … This is response to your inquiry concerning the use, in a sewer district, of personal property owned by the town. You indicate that the town owns a supply of sand that is in excess of its own needs for the foreseeable …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little Village School (HLVS) on its … SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the provisions in the RCM. For the fiscal year ended June 30, 2015, HLVS reported $6,285,225 in reimbursable costs on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOpinion 88-25
… -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … in the town maintains a dam, a public boat launch facility and a beach. You also indicate that the use of the facilities … use of the facilities in the district to property owners and inhabitants of the district, or to district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Licensing 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-schoolsBrasher-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. Key Findings The Board did not … Determine whether the BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-27
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE … district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of … the town board and the village board shall hold a joint meeting for the purpose of jointly proposing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 88-5
… (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired … but not having reached retirement age. General Municipal Law, §92-a authorizes public corporations to provide medical, …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Contract and Payment Actions in October
In October the Office of the State Comptroller approved 1525 contracts for state agencies and public authorities valued at $287 billion and approved nearly 24 million payments worth more than $94 billion
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfOpinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or … Whether a town pursuant to article 12 or sections 81 or 220 of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-58