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Opinion 90-26
… on the proposed installation of sprinkler systems in fire district buildings exceeds the estimated maximum cost for … amount which may be expended for the project, the fire district may, subject to referendum requirements, repeal the … your letter in which you state that the voters of a fire district approved a bond resolution for the installation of …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Bolton Fire District – Credit Cards (2017M-180)
… 1, 2016 through April 30, 2017. Background The Bolton Fire District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180East Meredith Rural Fire District – Financial Activities (2021M-26)
… Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Cherry Valley Fire District - Board Oversight (2019M-141)
… billed for and costs are equitably allocated between the District and towns outside the District. Ensure AUDs are filed with our office within 60 … the fiscal year. Annually audit the Treasurer’s records. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… ] Audit Objective Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Comptroller Thomas P. DiNapoli, Westchester County District Attorney Anthony A. Scarpino, Jr. and Village of … Police Department and the Westchester County District Attorney’s Office confirmed that between January … Comptroller Thomas P. DiNapoli said. "I thank Westchester District Attorney Scarpino and the Croton-on-Hudson Police …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 98-20
… upon becoming a member of a fire company of a fire district fire department. A board of fire commissioners, … to be performed and is in the best interest of the fire district. You ask whether a volunteer firefighter, … of General Municipal Law, §209. In the case of a fire district, the board of fire commissioners would have the …
https://www.osc.ny.gov/legal-opinions/opinion-98-20ACDS, Inc. – Compliance With the Reimbursable Cost Manual
… preschool special education services. During the 2013-14 school year, ACDS provided four SED-funded, rate-based … preschool special education programs to 213 children from school districts located in Nassau, Queens, and Suffolk …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence … Teacher Services Rates (2008-S-146) Henry Viscardi School: Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceState Agencies Bulletin No. 736
… of Correctional Services Office of Mental Health School for the Blind School for the Deaf Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/736-automatic-restoration-contract-pay-and-location-pay-certain-21pState Agencies Bulletin No. 859
… a Licensure Premium was established for certain NYS School for the Deaf and NYS School for the Blind employees who currently possess or who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… from birth through age five. During the 2012-13 school year, Hear 2 Learn provided Special Education … to 105 children with learning disabilities from 15 school districts in two counties in central New York. Hear 2 …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSchool of Professional Studies – Controls Over Bank Accounts
… bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 … degrees, as well as a number of certificate programs. The school’s enrollment has grown to over 2,200 students in the … institutions. The four accounts were for Tuition and Fees, School Depository, Tax Levy funds, and the CUNY SPS …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsState Agencies Bulletin No. 2240
… for on-the-job injuries. Affected Employees: SUNY, CUNY, School for the Deaf, School for the Blind, and Education Department employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersDanby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsOpinion 2004-1
… squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services … by an emergency rescue and first aid squad of the fire district fire department, irrespective of whether the … by an emergency rescue and first aid squad of a fire district fire department, irrespective of whether the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… a loan," DiNapoli said. "The state's Banking Development District program helps open bank branches that provide … E. Serrano , who represents the Bronx's 15th Congressional District. "This is why over the years I have prioritized … to invest and support the state's Banking Development District program, creating opportunities for residents and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdf