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Opinion 98-18
… Health Law does not provide an alternative means for a fire district to establish emergency or general ambulance … 510 of the Laws of 1997, provides the authority for a fire district to provide advanced life support first responder service or general ambulance service within the …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… vendors. Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Chemung County Probation Department – Collections and Disbursements (2016M-10)
… 1, 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York State, has … is composed of one city, 11 towns and five villages. The County is governed by an elected 15-member County Legislature. The County’s Probation Department assists …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationNiagara Falls Water Board – Financial Management (2015M-141)
… 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations … five-member Board, owns and operates the City of Niagara Falls’ drinking water, wastewater and storm water systems and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of parking violations after a violation is more than 10 days past due or set a benchmark for collection rates. Officials …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Village of Savona – Board Oversight (2015M-328)
… for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key Findings The Board approved the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Opinion 88-78
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … protection by town to village) -- Financing (exemption of village from town tax for town police services) -- Police … several pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Walworth-Seely Public Library – Board Oversight (2014M-260)
WalworthSeely Public Library Board Oversight 2014M260
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Examination of Official Station Designation
… if the Department properly designated the official station of a Department employee in calendar years 2013 and … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Newfield – Selected Financial Activities (2013M-2)
… of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background … The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed … remedy potential causes of significant discrepancies in a timely manner. Ensure that all water usage is billed …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationState Comptroller DiNapoli Releases Municipal Audits
… $4,846, or 13 percent, lacked documentation or were for an improper purpose. Town of Cameron – Justice Court and Town … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire … and reported and that district money is safeguarded. For access to state and local government spending and more than …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Village of Sinclairville – Water Operations (2014M-362)
… 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately … water was due to other municipal use (e.g., flushing water lines). The Board has not established policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Agencies Bulletin No. 1929
… the OT cap increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… appropriations for the plant’s operations totaled $11.3 million for 2015. Key Findings The quality of the … completed by the deadline, DEC could levy fines of $50,000 plus a maximum of $1,000 per day until the construction is …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mWyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch Union Free School District … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Opinion 90-19
… of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from fire company) … VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; …
https://www.osc.ny.gov/legal-opinions/opinion-90-19