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Middlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfState Agencies Bulletin No. 2115
… the new State fiscal year on April 1 st , OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds … pay cycle may be affected. *This does not apply to employees of the State University of New York (28***, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksState Agencies Bulletin No. 2124
… the NYS budget or an extender bill is not passed by 12 pm on Monday April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksDiNapoli: Capital Planning Problems Persist at NYRA
… estimate project costs funded by Video Lottery Terminal (VLT) revenue, according to an audit released today by State … and capital expenditures. Under state law, a percentage of VLT revenue from the casino goes to fund education. For the … the status of projects; and Minimize the extent to which VLT capital revenues are used for non-capital (operating) …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Small Business Growth in New York Outpaced National Average
… P. DiNapoli. The report, based on the most recent data available from the U.S. Census Bureau, examined the five-year … time frame, small business employment rose by 9.2 percent in New York while increasing 8.9 percent across the country. … These companies provided more than 4.1 million jobs in the state in 2016, just over half of all private sector …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageHomeowners Association, Inc.
… Purpose The objective of our examination was to determine whether … expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services … The objective of our examination was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… in the opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS … membership in more than one fire company apply only to membership in fire companies within the same fire … §10-1006 and Town Law, §176-b contain provisions relating to the qualifications and appointment of volunteer members …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2003-1
… a water district are assessed, levied and collected in the same manner and at the same time as other town charges (i.e., on an "ad valorem … as nearly as may be to the benefit that each lot or parcel will derive therefrom (i.e., on a "benefit basis"). …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 96-9
… including both salary and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions (violation … GENERAL MUNICIPAL LAW, §99-l(1)(a); VEHICLE AND TRAFFIC LAW, §§155, 1630; PUBLIC AUTHORITIES LAW, §361: Towns … NYCRR Part 101; Public Authorities Law, §361; Vehicle and Traffic Law, §1630), if such violation is evidenced by …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … Opns St Comp, 1967, p 625; 12 Opns St Comp, 1956, p 107; 4 Opns St Comp, 1948, p 557; see also Kelly v Chester Fire … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of village to … reductions. Insofar as here relevant, the special act in question (L 1991, ch 658) provides for the creation of a … of court ordered assessment reductions. February 12, 1996 James J. Nolletti, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 97-17
… 810(1), (3), 811(1); LAWS Of 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED LAWS, §6211, et seq .): The board of … not ordinarily regarded as a branch of county government ( Buffalo and Erie County Public Library v County of Erie , 171 … public library". September 29, 1997 Alan P. Gerstman, Esq., lst Asst. County Attorney Erie County 1 In the event …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-5
… consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant … VIII, §1 of the State Constitution if a municipality or school district grants a duly authorized license or … To reconsider whether a school district may permit the installation of privately …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45