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Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls … the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Village of Suffern - Budget Review (B20-6-2)
… the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village budgeted approximately $2.13 …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2012 through November 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of five elected members …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations and ambulance services for the period … The purpose of our audit was to examine the Boards oversight and management of financial operations and ambulance services for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170SUNY Bulletin No. SU-164
… exclusively to transmit payments for nonresident alien scholarship recipients directly to the appropriate campus. … room and board) to nonresident aliens must report this scholarship information to the IRS and must withhold taxes where appropriate. These scholarship payments are processed through the NYS payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in … our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s … and codes. Background The Village, located in the Town of Montgomery in Orange County, is governed by an elected Board …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… in July 2021. The audit determined that the Board of Commissioners (Board) did not effectively manage the … fire protection services for the Town of Henrietta in Monroe County. The District provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fState Agencies Bulletin No. 2050
… (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees All state employees who … MFA functionality for New York State Payroll Online NYSPO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineAuditors
… use innovative, cutting-edge technologies to analyze organizations and programs that touch every aspect … State and local government budgets, and more. If you want to have a direct positive impact on the lives of others, review qualifications below and … If you want to have a direct positive impact on the lives of others …
https://www.osc.ny.gov/jobs/auditorsOpinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 90-56
… the Military Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the … their return to civilian status (see also City of Albany v Helsby , 48 AD2d 998, 370 NYS2d 215 affd 38 NY2d 778, 381 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 2007-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the conduct of those fund raising activities, the submission of a financial report on the receipts and … and must indicate whether the fire company has filed IRS Form 990 2 and "any report required pursuant to section …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2010-2
… In that case, the City of New York was selling two public radio stations. The City's decision to sell the stations to a … it would perpetuate the "unique character and value of the radio stations by providing precisely the same non-commercial …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 96-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint … COOPERATION -- Capital Improvements (joint construction of a building to be used as town hall and fire station) -- Real … activity, project or undertaking or the financing thereof is, by any other general or special law, subject to a public …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 92-30
… in the discussion or vote on the contract. A county code of ethics may not prohibit county officials from serving … (General Municipal Law, §806[1]). In this regard, section 13 of chapter 946 of the Laws of 1964, which added article 18 … contracts between the county and such agencies. October 9, 1992 Kenneth R. Ingenito, Chairman Rockland County Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 92-13
… was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of … provided both for apportionment of a county legislative body and for the filling of vacancies in the apportioned … 4, 1992 Thomas D. Mahar, Jr., Esq., Town Attorney Town of Poughkeepsie …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 98-5
… [3], 801, 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a … opinion. You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest … (b) audit bills or claims under the contract; or (c) appoint an officer or employee who has any such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2001-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts between the fire … fire district if, as assistant chief, he or she does not have any of the powers and duties listed in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11