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Opinion 92-17
… Law. Subdivision (c) of section 1262 provides in pertinent part that amounts not set aside for county purposes or …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 94-6
… Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing … LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority contracts with a residential … of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member …
https://www.osc.ny.gov/legal-opinions/opinion-94-6What is the Real Property Tax Cap?
… the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capBellevue Fire District #9 – Procurement (2018M-5)
… of Audit The purpose of our audit was to determine whether District officials followed their procurement policy when … fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5South Otselic Fire District – Financial Activities (2022M-169)
… Board members did not complete mandatory fiscal oversight training . As a result, the Board did not: Ensure the … 920 days late. Had Board members attended the mandatory training, they could have ensured reporting requirements were … the fiscal year. Complete the mandatory fiscal oversight training. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1, 2014 … June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has approximately 13,000 … audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… mandatory training required by New York State Town Law. The District did not always use competitive methods when … made in accordance with New York State General Municipal Law and the District’s procurement policy. Enter into written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Arlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased … one lease amendment that cost an additional $77,000 in materials costs without adequate documentation. Approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Security Over Critical Systems
… River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfReporting Regulations 315.2 & 315.3
… unit of government or organization obligated or agreeing to make contributions to the retirement system on behalf of its employees. (b) The … for the employer for which the employer has the right to control the means and methods of what work will be done …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 88-54
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to … has adopted a resolution consolidating water districts in the town prior to October 1 in any year. Under section 206 of the Town Law, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Financial Oversight of the Advantage After School Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Financial Oversight of the … age-appropriate activities that integrate what happens in the school day with less formal learning experiences and … active participation among children, youth, and parents in the design and delivery of activities. OCFS awards …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s … ages of three and five years. During the 2012-13 school year, Milestone serviced about 110 students. The New York … to Milestone based on statutory rates. For the fiscal year ended June 30, 2013, Milestone reported approximately …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… preschool programs for about 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the Bronx. Sunshine Developmental’s … (Programs) are funded by the New York City Department of Education (DoE), as well as other school districts and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualBovina Fire District – Fund Balance (2015M-138)
… anticipated equipment replacement needs based on useful life. … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138