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Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Opinion 96-7
… has the right of approval over the election of additional volunteers. In our opinion, the power to organize, operate … Since fire districts may individually advertise to recruit volunteers, they may join together and perform this function …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 94-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for … town board resolution to, among other things, "[p]urchase, lease, construct, alter or remodel a town hall, ... acquire …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Agencies Bulletin No. 1234
… of the April 2013 LLS payment and provide instructions for payments not processed automatically. Affected Employees … or 04/24/13 (Administration). There is no direct deposit for this payment. Background Chapter 37 of the Laws of 2012, … Agreement between the State of New York and PEF, provides for payment of the 2012-2013 Performance Award (Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-llsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the highway … reports. Provide the Board with his records for audit, as required by New York State Town Law Section 123. The issues …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… their fiscal year 2022 with a fiscal stress designation, down from 20 a year ago, State Comptroller Thomas P. DiNapoli … so they can take corrective action to avoid problems down the road,” DiNapoli said. “The fact that fewer local … off in recent months and federal dollars are being spent down, so localities should plan their budgets cautiously and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataOpinion 89-44
… in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, … requirements for village justices. Subdivision b of this section provides that the village justice "[s]hall pay... …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli Releases Municipal Audits
… the town is accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital projects …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… are the first line of defense against public corruption. My office routinely advises local governments to follow the … cash receipts were not deposited into the town’s bank account within 10 days, as required by law. DiNapoli made … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialState Police Bulletin No. SP-195
… Purpose To inform the agency of OSC’s automatic processing Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and … To inform the agency of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-195-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeState Police Bulletin No. SP-196
… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing of the April 2016 and April 2017 Retroactive Lump Sum … The purpose of this bulletin is to inform the agency of OSCs automatic processing of the April 2016 and April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-196-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeChenango Valley Central School District -- Budget Review (B19-4-2)
… District’s general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Environment, Energy and Agriculture – 2023 Financial Condition Report
… from SFY 2021-22, with local assistance spending growing 33 percent year-over-year. This increase is accounted for by … cap on greenhouse gas emissions. Under statute, 33 percent of revenues in the Fund would serve as a source of … from SFY 202122 with local assistance spending growing 33 percent yearoveryear …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureOpinion 90-47
… The duty of the State or a municipality to provide a legal defense to an employee under Public Officers Law, §17 or §18 … courts to the duty of an insurance company to provide a defense under an insurance policy, and correspondingly the … road as a highway by use and the highway superintendent's power to maintain the road and ability to use it for access …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Gouverneur Central School District – Financial Management (2016M-351)
… was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The … the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by federal … approval to allocate indirect costs to the school lunch fund to reduce the excess fund balance and adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government and new industries, but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a … The city of Albanys economy has been stabilized by state government and new industries but is troubled by …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsKillawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Opinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 91-40
… determination of period of entitlement); (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, … of 39 days, 30 of which coincide with his or her regular work schedule. You also ask whether the city may establish a … those 31 days were also days on which he was scheduled to work. After the Schampier decision, according to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-40