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Opinion 91-4
… which includes the village (see also Comereski v City of Elmira , 308 NY 248). As suggested in your letter, after the formation of …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the Bronx. … special education programs (Programs) are funded by the New York City Department of Education (DoE), as well as other … payroll charges; and $157,873 in non-reimbursable legal and lobbying fees; $53,732 to a contractor for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated … fiscal years ended June 30, 2012. Background The Milestone School for Child Development provides full-day preschool … Determine whether the costs reported by Milestone School for Child Development on its CFRs were properly …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two … report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program The Office of … design and delivery of activities. OCFS awards contracts to eligible not-for-profit community and faith-based …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOpinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Green 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.pdfCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate service contract in place annual financial reports were filed in a timely manner and disbursements were supported and approved
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Greenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Lansing Fire District – Investment Program (2023M-62)
… and adopt a comprehensive written investment policy as required by New York State General Municipal Law Section 39. … The District earned interest totaling approximately $9,000 from the District’s savings account, which had an average … and implement a comprehensive investment program and the required investment policy. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … for online banking transactions. Implement strong access and financial application controls. Provide IT security … The Board should: Adopt comprehensive IT security policies and periodically review them. Enter into a SLA with the IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyMasonville Fire District – Financial Activities (2020M-165)
… to the District computer. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165What is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Opinion 93-14
… county on behalf of the district. You indicate that the owners of two properties in one of the villages, not … costs of the district. You ask whether the property owners have the right to compel the county to extend the … and sufficient, that all the property and property owners within the district were benefited thereby, that all …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Eaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was … 2025 in implementing our recommendations in the audit report Eaton No 1 Fire District Board Oversight 2024M4 released in May 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire … The purpose of our review was to assess the Theresa Fire … and Financial Management 2021M60 released in August 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not … limited procedures, District officials fully implemented two recommendations, partially implemented two recommendations, and did not implement seven …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fDiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of New York City, the state and the nation, and its … Employment grew faster in Brooklyn since the end of the recession than in the rest of New York City the state and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsOpinion 89-43
… to an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter … an elective office, we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of … the appointment. We note that subdivision 2-a also sets forth a similar procedure for changing the appointive office …
https://www.osc.ny.gov/legal-opinions/opinion-89-43West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160