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Henrietta 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-fTown of Ripley – Town Clerk Collections (2024M-139)
… complete report – pdf] Audit Objective Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) … recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… approved the claim because the Supervisor had approved it. Key Recommendations The audit report has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board could not appropriately monitor the budget because it did not receive budget status reports, and, therefore, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyMain-Transit Fire Department – Credit Cards (2024M-77)
… types of discretionary spending (meals, entertainment or gifts) that was appropriate. As a result, 353 purchases may … $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt was provided to support the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSUNY 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-paymentsState 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