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Opinion 91-9
… - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) PUBLIC OFFICERS AND … towns and villages, respectively, to establish contingency funds). The question of whether a municipality, in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 2006-2
… the statements of maximum amount to any particular funding source, it is our opinion that the entire maximum amount of improvement must be stated, irrespective of the source of funding. Both articles 12 and 12-A also set forth … prescribed by those sections dependent on the particular source of funding of the increased amount. Therefore, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Rivendell School – Compliance With the Reimbursable Cost Manual
… pays for the services Rivendell provides using rates established by SED. The rates are based on the financial information that Rivendell … a portion of its payments to Rivendell based on statutory rates. For the three fiscal years ended June 30, 2014, …
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
… documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Mid Island reports to SED on its annual CFRs. The State, in turn, reimburses the counties 59.5 percent of the … requirements. Other Related Audits/Reports of Interest State Education Department: Whitestone School for Child …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not maintain accurate and consistent capital asset records to ensure district assets were monitored and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Fishers Island Waste Management District -- Purchasing (2015M-292)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold in Suffolk …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Shawangunk - Sewer District Charges (2018M-122)
Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision DOCCS for sewer services
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… in a $10,244 discrepancy between the District’s accounting records and bank statements. The budget was not entered into … Recommendations Maintain adequate and complete accounting records and provide Board with complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Watertown Fire District – Procurement (2022M-155)
… Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a … action. … Determine whether the Town of Watertown Fire District District Board of Fire Commissioners Board used a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Opinion 90-39
… FIRE DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire … by the town board and a certified copy presented to the county board of supervisors, section 181(1) requires the … the operation of the State's overriding policy concerns ( Albany Area Builders Association v Town of Guilderland , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 88-9
… delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities after … be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the Town Law, … commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Comptroller DiNapoli Releases Municipal Audits
… authority when it provided the highway superintendent with bonuses totaling $1,200 for services already rendered. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… Establish a Reserve Fund for Improvement Districts in Suburban Towns A reserve fund for an improvement district may … district located wholly within a town governed by the Suburban Town Law (see New York State Town Law Article 3-a). … 6-d) Establish a Reserve Fund for Improvement Districts in Suburban Towns (Town Law Section 55-a) Our office has created …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 90-35
… 507, affd 20 NY2d 808, 284 NYS2d 702; Lance v City of New York , 88 Misc 2d 119, 387 NYS2d 32), this Office has … market fluctuations and fluctuations as to the district's needs should be especially considered. The determination of …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesHelping Hands School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … requirements. Other Related Audits/Reports of Interest State Education Department: The Arc of Orange County – …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualJamesport Fire District - Gasoline Inventory (2019M-04)
… [read complete report - pdf] Audit Objective Determine if District officials adequately account for and safeguard the … value of about $930. Because officials did not follow the District’s purchasing policy, the District paid at least …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342