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Opinion 94-22
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … improvement district is based on a district plan prepared in accordance with General Municipal Law, §980-d. The plan … real property in accordance with the district plan is a charge upon each benefited parcel of real property within the …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 95-18
… fee to be paid at the time of purchase of each burial lot in a village-owned cemetery in lieu of the yearly … fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through … there is express authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 91-44
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority … Whether a member of the board of fire commissioners of a fire district may be provided health …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 99-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Classification (based on whether … governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe Bros. v Board of … Rather, we believe that determination should be made, in the first instance, by the local government. In making its …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… exists, schools cannot guarantee compliance with the law’s requirements. Similarly, without proper identification of all … (f); 8 NYCRR 121.2(c) 10 Software typically comes with a license that grants end-users permission to use one or more … Local governments and schools should closely track their license usage to help ensure they do not inadvertently …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… has seen the most active and most damaging wildfire and hurricane seasons. Last year’s wildfire season in California …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeHoltsville Fire District – Financial Management (2025M-4)
… (board) is responsible for managing the district’s fiscal activities and safeguarding its resources. To … estimated and structurally balanced budgets based on historical data or known trends in which recurring revenues … amounts a district will spend and receive, the amount of fund balance that will be available at the end of the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Village of Herkimer – Payroll (2025M-37)
… overtime are not adequately documented or supported, there is an increased risk the Village may provide compensation to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Town of Oxford – Financial Condition (2024M-135)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… has since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues … school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … and the public may have access to and could consume water from were not sampled or properly exempted by District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… has since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues … school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … and the public may have access to and could consume water from, were not sampled or properly exempted by District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… renewable energy and recreational facilities).In return for financial assistance, many project owner occupants, or … existing buildings. The seven-member Board is responsible for managing ECIDA’s financial and operational affairs, … monitor projects that were provided financial assistance For example the Board did not develop and adopt by resolution …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mNewburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City School District (District) … fund balance to balance the budget but generally did not need the appropriations. Because realistic budgets … be included in the annual budget. District officials did not establish a rationale for funding District reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly … occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent … Did the Village of Asharoken Village Board of Trustees Board ensure that nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Preston Fire District – Board Oversight (2025M-87)
… activities? Audit Period January 1, 2022 – June 3, 2025 Understanding the Audit Area The board of fire … timely manner. The District’s budgeted appropriations for 2025 were $57,300 and disbursements totaled $151,873 from …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87