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Opinion 89-40
… -- Reimbursement for Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General … department who is self-employed as a sole proprietor or a partner in a partnership may not be reimbursed for actual … outside employees, on the grounds that a labor dispute did not exist because a partnership without outside employees …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Length of Service Award Programs (2014-MS-1)
… system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Commack Public Library District – Selected Financial Operations (2015M-132)
… is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by … by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, … that gives District staff guidance when purchasing goods and services. Closely monitor the purchasing process to …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… lacked adequate documentation that competitive bids or quotes were obtained or not required, itemized receipts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Opinion 90-64
… to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing … of bonds to finance an improvement to a town park district is not subject to referendum. You have inquired as to the … or required in a town park district on a project to be financed by the issuance of obligations. The courts in this …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … its actions. In addition, the board did not approve change orders totaling more than $50,000 before the work …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Morristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Selkirk Fire District – Procurement of Professional Services (2021M-55)
… our audit period, District officials: Paid 12 professional service providers $759,029 without soliciting competition. Did not … judgment, integrity and moral worth of the professional service providers as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Opinion 2003-4
… 19 Opns St Comp 1963, p 419; 16 Opns St Comp 1960, p 171; 10 Opns St Comp 1954, p 70, 358; 9 Opns St Comp 1953, p 450; … Village Law §4?412[1]; Municipal Home Rule Law §10; 1998 Opns St Comp No. 98-22, p 56). Fire districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Rivendell School – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Rivendell … students to Rivendell based on clinical evaluations, and the municipality pays for the services Rivendell provides …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- … the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 94-8
… §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. … the thirty-first day of December following his or her appointment. During the absence or inability to act of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 88-33
… letter concerning the authority of a sewer district to install, at the expense of the district or the town, lateral … constructed, it was determined that it was impractical to install the laterals to serve two properties and that the … or the developer of the adjoining subdivisions to install the laterals necessary to serve the two properties …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Greenville Fire District – Investment Program (2023M-106)
… market accounts, which had average available funds for investing of $845,365. Had officials considered other legally … program - legality, safety, liquidity and yield - when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Coeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate service contract in place annual financial reports were filed in a timely manner and disbursements were supported and approved
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … for online banking transactions. Implement strong access and financial application controls. Provide IT security … The Board should: Adopt comprehensive IT security policies and periodically review them. Enter into a SLA with the IT …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology