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Opinion 2006-1

… This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … Whether a town may pay an employee on the morning of the last day of the payroll …

https://www.osc.ny.gov/legal-opinions/opinion-2006-1

Opinion 2004-3

… and City-School Fiscal Relations , March 3, 1948, p 5; The New York State Constitution - A Reference Guide , Galie, … provides: (b) Whenever any … city, other than the city of New York, … provides by direct budgetary appropriation for … through borrowings: For counties, cities, (other than New York City), villages and school districts subject to …

https://www.osc.ny.gov/legal-opinions/opinion-2004-3

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… complete report – pdf] Audit Objective Determine whether payments made by the Town of Roxbury (Town) officials to … municipal expenditures. Key Findings We reviewed the 25 payments Town officials made to not-for-profit organizations, … totaling $33,760. Officials could not support twelve payments totaling $10,790 were proper municipal expenditures. …

https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177

Opinion 91-5

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) … a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask …

https://www.osc.ny.gov/legal-opinions/opinion-91-5

Opinion 88-36

… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650: The constitutional provision which … 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is well established …

https://www.osc.ny.gov/legal-opinions/opinion-88-36

Opinion 2006-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for …

https://www.osc.ny.gov/legal-opinions/opinion-2006-7

III.2 SFS Policies – III. Statewide Financial System (SFS)

… be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all … be required to audit all vouchers before payment and all official accounts to audit the accrual and collection of all …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policies

Indian Lake Central School District – Claims Auditing (2016M-15)

… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates … Indian Lake Central School District Claims Auditing 2016M15 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15

Opinion 94-19

… §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund … bonds" issued between July 19, 1991 and December 31, 1993 is chargeable against the local government's debt limit. You … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt …

https://www.osc.ny.gov/legal-opinions/opinion-94-19

Village of Leicester – Financial Management (2025M-7)

… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …

https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Opinion 93-32

… 123, 554 NYS2d 549, lv denied 77 NY2d 801, 566 NYS2d 586; All-Waste Systems Inc . v Abrams , 155 AD2d 401, 547 NYS2d … the annual financial disclosure statements is derived from sections 33 and 34 of the General Municipal Law and not from the Freedom of Information Law or article 18 of the …

https://www.osc.ny.gov/legal-opinions/opinion-93-32

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District within five years. … have been implemented and the Board engaged the services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

Town of Hanover – Procurement (2025M-58)

… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …

https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58

County of Oneida – County Clerk (2025M-110)

… Did the Oneida County County Clerk Clerk properly collect and deposit funds …

https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110

Town of Cohocton – Procurement (2025M-13)

… goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …

https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13

Port Washington Union Free School District – Payroll (2025M-38)

… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38

Town of Colchester – Financial Condition (2016M-376)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period January 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376