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Opinion 91-59
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … fire insurance tax moneys to provide death benefits to family members of deceased volunteer firefighters, and to … tax moneys to fund a death benefit payable to the family of deceased volunteer firefighters since, in our …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 99-13
… structure is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of … Whether a town may impose a higher building permit fee for structures that would have no heat and are …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Rochester Prep Charter School 3 – IT Asset Management (Monroe … management company to facilitate the school’s procurement of IT assets and services and to maintain inventory records, … was to assess the Town of Danby’s progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… “Federal law demands equal access to public spaces, but we found hundreds of barriers to people with disabilities … (Priority Level 5) for historic sites or hilltop parks where a fix was not feasible. Most of the barriers were … in the audit, and begin to address barriers that can be fixed without much difficulty or expense. Complete the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 88-15
… of any part of the contract. This exception, however, only avoids a prohibited conflict in situations when an …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Agencies Bulletin No. 1032
… Award of Tripartite Panel #1A 2008-08, that provides for an increase to the guaranteed Pre-Shift Briefing minimum … 4/1/10. Effective Date(s) Payments will be processed in paychecks dated 12/16/10 (Institution) and 12/22/10 … an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesChallenging a Determination – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationReal Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
The purpose of our audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1 2014 through June 10 2015
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Center Moriches Union Free School District – Payroll (2024M-155)
… Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were … for miscellaneous activities. Provide supervisors with training to ensure time sheets are only approved if they are …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Farmingdale Union Free School District – Payroll (2024M-22)
… School District (District) officials properly monitored, approved and controlled overtime. Key Findings District … Free School District District officials properly monitored approved and controlled overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former … and did not complete timely and accurate annual and monthly financial reports. As a result, the City Common … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Uniondale Union Free School District – Information Technology (2023M-61)
… when access is no longer needed. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Wyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk … district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District … School District District officials procured goods and services in accordance with the Board of Educations Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Central School District (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit period, the District could have reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsCost-Saving Ideas: Legal Requirements
… public deposits. Section 11 allows for certain temporary investment of moneys not required for immediate expenditure. … corporation pursuant to a municipal cooperation agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements