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Opinion 88-29
… or economic impropriety (see, e.g., Zagoreous v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation v … to the instant situation is Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837. In Rose , supra , a town board member … is within the statutory contemplation" of Article 18 (42 NY2d at p 97, 396 NYS2d at p 840). In rejecting the assertion …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… (Clerk-Treasurer) properly managed cash receipts and disbursements and performed her duties in accordance with statutes. Key … to perform by New York State Village Law (Village Law) and General Municipal Law (GML). Key Recommendation The Board … the Village ClerkTreasurer properly managed cash receipts and disbursements and performed her duties in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the county may establish the position of emergency medical services coordinator …
https://www.osc.ny.gov/legal-opinions/opinion-89-52City of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdf2013ABC State of New York General Obligation Bonds, March 2013
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2013ABC-official-statement.pdf2015ABC State of New York General Obligation Bonds, March 2015
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2015ABC-official-statement.pdf2018ABC State of New York General Obligation Bonds, March 2018
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2018ABC-official-statement.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfOpinion 2003-7
… Moneys, in lieu of land for park, playground and other recreational purposes, may be expended to pay reasonable and … moneys, in lieu of land for park, playground or other recreational purposes, may be expended to pay reasonable and … a park or parks suitably located for playground or other recreational purposes (Town Law §277[4][a]). Land for park, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2006-7
Whether a notforprofit ambulance company that provides services to a town ambulance district may use monies paid to purchase and own ambulances
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Other Bulletin No. 64
… the State University Construction Fund instructions for processing the April 2022 SCF M/C Performance Advances. … Background: Civil Service Law, Article 8, Section 131 and the Division of the Budget Bulletin D-1144 provide for payment of performance advances effective April 1, 2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… complete report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of North Syracuse Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Opinion 93-27
… part-town activities. The term "part-town activities" is defined for this purpose to mean, in pertinent part, … villages ..." (Tax Law, §1262[f][4]). "General town taxes" is defined as "[t]axes levied for any town purpose, including …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the improvement is to be … pursuant to section 200 (see, e.g., 1981 Opns St Comp No. 81-353, p 385; 32 Opns St Comp, 1976, p 85; 27 Opns St Comp, 1971, p 160; 1969 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2010-3
… price. 4 The town also may not make a gift or loan of money to the incorporated fire company to cover the fire … things, prohibits towns from making gifts or loans of money or property to or in aid of any private corporation, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Town of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdfHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdf