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Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… districts at the lowest reasonable cost available and have taken steps to ensure that the bid process is not …
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)
… BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCaledonia 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-102Opinion 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 The opinion may no longer represent those views if, among other things, there … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond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-96-1Opinion 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-90-61Opinion 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-97-26DiNapoli: 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-probeDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… incidents remained near zero even after students returned to in-school instruction, and have stayed low. The report examined seven years of data from … about school safety is critical and informs where we need to address problems and identify solutions,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseOpinion 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-94-28Opinion 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-2002-8Comptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … over accounts to ensure that funds are properly accounted for and payments are only made for appropriate business …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… annual report on the state’s local governments released today by State Comptroller Thomas P. DiNapoli. “New York’s … Unrestricted state aid for municipalities (AIM) has been frozen at $715 million for five years. However, large …
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
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualDiNapoli: 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-recordsTown 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-26Opinion 97-18
… of the County Law makes specific provision for the sale of all or part of a water supply and distribution system of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-18South 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-1Opinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and taxpayers of the district (Town Law § 198 [4]). The letter of inquiry indicates, however, that the town has not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at its …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21