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Opinion 91-14

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district) REFUSE … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on …

https://www.osc.ny.gov/legal-opinions/opinion-91-14

Opinion 2003-1

… the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … the original district. Subdivision 5 also makes provision for charging to the properties within the extension a portion … is no corresponding provision in section 202(5), however, for charging any portion of the expense of the extension to …

https://www.osc.ny.gov/legal-opinions/opinion-2003-1

Brasher-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-47

Opinion 89-58

… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …

https://www.osc.ny.gov/legal-opinions/opinion-89-58

Opinion 92-39

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … Whether persons who do not own taxable real property in a proposed district are entitled to vote in a special …

https://www.osc.ny.gov/legal-opinions/opinion-92-39

Opinion 91-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …

https://www.osc.ny.gov/legal-opinions/opinion-91-7

South Buffalo Charter School – Employee Compensation (2018M-1)

… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, supported and properly authorized for the period July 1, 2015 through … bargaining agreement (CBA) or written employment contracts and not supported by written documentation. The former …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)

… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … the Board and District officials did not properly plan for these long-term financial and capital needs. The Board … a written policy related to fund balance and reserves. For example, the Board and District officials maintained a …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102

Opinion 96-1

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond … on behalf of the State, consents thereto. There is no analogous consent requirement if current budget moneys of …

https://www.osc.ny.gov/legal-opinions/opinion-96-1

Opinion 90-61

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town may not establish a … user fees to finance the costs of a water supply district. You ask whether the costs of establishing and of operating …

https://www.osc.ny.gov/legal-opinions/opinion-90-61

Opinion 97-26

… This opinion represents the views of the Office of the State Comptroller at the time … of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … Whether it is in the public interest to establish the proposed zones …

https://www.osc.ny.gov/legal-opinions/opinion-97-26

DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe

… Ulster County District Attorney Holley Carnright. David Gutierrez, 52, and Michael "Bucky" VanValkenburgh, 44, both … Official Misconduct and arraigned in Hurley Town Court. Gutierrez, who stepped down as chief is still serving as a … on the Board of Commissioners for the fire district. "Mr. Gutierrez and Mr. VanValkenburgh allegedly violated their …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probe

Opinion 94-28

… proposed district or extension is established. Finally, if all or part of the planning relates to a proposed district or …

https://www.osc.ny.gov/legal-opinions/opinion-94-28

Licensing and Monitoring of Proprietary Schools

… for 92 schools (72 percent), the OEDSs contained apparent math errors and were not rejected despite Bureau officials stating that they look for math errors. Because students rely on this information to …

https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schools

Opinion 2002-8

… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, …

https://www.osc.ny.gov/legal-opinions/opinion-2002-8

Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Hagedorn Little … rate-based preschool special education programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to HLVS for these services using reimbursement rates set by …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manual

DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget

… Assistance Percentage (FMAP) funding in SFY 2020-21, and at least $995 million in the coming fiscal year. Given this, … fill the gap, putting New York's most vulnerable residents at risk. The budget reduces state support for school … spending. The budget proposes short-term borrowing options at the same $11 billion authorization level as was enacted in …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budget

DiNapoli: Brooklyn Economy Sets Records

… consecutive years. Since 2009, Brooklyn added 172,600 private sector jobs, far more than the 1,400 lost during the recession and … equity." "Now, more than ever, Brooklynites rely on public transportation to get to work and school," said City …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-records