Search
Opinion 88-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a separate board of commissioners of a water district … by article 12 of the Town Law, after such purpose shall have been approved in writing by a majority of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Otisco Fire District – Financial Activities (2025M-42)
… The Treasurer serves as the District’s chief fiscal officer and is responsible for receiving and disbursing … 2023 through July 2024. The District had three bank accounts with a combined balance of approximately $500,000. … ww.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415 2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-35
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fuel oil by a fire district. You state that the district has budgeted $5,000 for fuel oil and usually does not expend over $5000 for this item. General …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money … capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact … of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Municipal Audits
… order prior to the purchase being made. Kingston Housing Authority – Board Oversight (Ulster County) The board did not provide adequate oversight of authority operations. As a result, budgets were not entered … properly captured. Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire … OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating of expenditures, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Monticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were filed between 331 and 1,018 days … budgets based on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Fairview Fire District – Procurement and Claims Audit (2025M-75)
… for accuracy and completeness. We attribute these findings to a general lack of Board oversight, as well as inadequate … as they were gifts. Did not approve reimbursement payments to 27 employees totaling $19,419. Key Recommendations The … generally agreed with our findings and indicated they plan to initiate corrective action. Our comments on certain issues …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75State Agencies Bulletin No. 2431
… in the title of Special Education Assistant at the NYS School for the Blind (NYSSB) and NYS School for the Deaf (NYSSD). Affected Employees: … in the title of Special Education Assistant at the NYS School for the Blind NYSSB and NYS School for the Deaf NYSSD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2431-new-brailleamerican-sign-language-proficiency-stipends-eligibleOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to be filed with the State Comptroller a certified copy of each determination or order establishing or extending a … a resolution approving the establishment or extension of a town special district under Town Law is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. … hand) in cash deposits and certificates of deposits at the credit union. The former Treasurer did not complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Town of Dansville North Queensbury Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… a written investment policy that can provide officials with a tool to manage finances more effectively and help … investment practices. District officials generally agreed with our recommendations and indicated they planned to … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Opinion 91-51
… discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL … Given the general rule of statutory construction that all parts of a statute should be harmonized (McKinney's Statutes, …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Town of Watertown Fire District – Procurement (2022M-155)
… have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a … from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… report - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners … Determine whether the Ridge Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Fishers Island Waste Management District -- Purchasing (2015M-292)
… 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold … Fishers Island Waste Management District Purchasing 2015M292 …
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)
… of $4.4 million as of December 31, 2017 or a balance in excess of 844 percent of the District’s average annual … Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122