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Opinion 91-7
… Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … enter into such a contract with an emergency rescue and first aid squad of a fire department or fire company. … fire protection within the district does not maintain and operate an ambulance, the town may enter into a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-7The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, … Services (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of … aidable expenditures to SED for 62.7 full-time equivalent district-based staff members who were not eligible for aid …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 90-61
… to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and … must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the manner in which assessments shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-61DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… Comptroller Thomas P. DiNapoli and Ulster County District Attorney Holley Carnright. David Gutierrez, 52, and Michael … said. "Thanks to the joint work of my office with District Attorney Carnright, they will now be will be held … into the light and proceed with a prosecution," District Attorney Holley Carnright said. Hurley Supervisor John Perry …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeOpinion 97-26
… (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use … only to a zone of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter … dissolution of the zone ( cf . Town Law, §§185[1], 198[12], 202-c[1]). Accordingly, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … fund. However, to the extent that the advance planning is undertaken for purposes of an existing improvement … Whether the cost of the study is charged against the countys general …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Life Changes: What If I Work After Retirement?
… earnings limit suspension does not apply to retirees who work for a college, university or charter school. For most … considering working after retirement. NYSLRS retirees can work after retirement and still receive a pension. However, … your retirement benefits. Before you decide to return to work, please read this booklet carefully. It will help you …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementOpinion 2002-8
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, no improvement has … You ask whether a water district, which was properly formed in 1982 but for which no improvements were …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD … in Queens and Nassau County. The New York City Department of Education (DoE) and local school districts refer students … local school districts are reimbursed by SED for a portion of their payments to ICCD. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Green 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.pdfEggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were … The Eggertsville Fire District is a district corporation of the State, distinct and separate from the Town of Amherst …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Tioga Fire District – Audit Follow-Up (2022M-170-F)
… activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned themselves to … The District provides fire protection and emergency medical services to the entire Town and services to the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fEndwell Fire District – Controls Over Financial Operations (2013M-277)
… approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277