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Opinion 2002-13
… (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided … pay for expenses for the department's annual fund-raising drive. You ask whether foreign fire insurance tax monies … St Comp No. 81-49, p 51; 1981 Opns St Comp No. 81-146, p 151; 1979 Opns St Comp No. 79-627, p 120). We have also …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Preet Bharara, the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, … funds. Melin took money that was supposed to be used for fighting fires and other department needs, and instead … their books and expose these thefts. I thank U.S. Attorney for the Southern District Preet Bharara, the New York State …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOversight of Undistributed Child Support Funds
… balances and initiate the process that would allow these funds to be escheated, as required by law. The audit covered … unit (SCU) to collect and disburse child support funds. When child support funds have been undistributed for … to the Office of the State Comptroller’s Office of Unclaimed Funds (OUF), which will then expand outreach …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 88-27
… terminated its paid fire department is still obligated to pay a village firefighter, who was disabled prior to … terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary pursuant … that the municipality or fire district shall continue to pay any difference between the disabled fireman's regular …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 89-12
… CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an independent … interest exists in the following circumstances involving a fire district contract. You state that the fire district has retained a professional engineer to prepare …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 92-12
… self-employed or performing uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General … A disabled firefighter forfeits his or her entitlement to payments and benefits provided pursuant to General Municipal Law, §207-a upon becoming self-employed, …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 91-46
… attorney as a State officer is conceptually incompatible with the broad authority afforded counties over an … deemed State officers for purposes of the Constitution's ban on midterm salary increases ..." ( id . at 539, 457 NYS2d … in the office of county clerk. The court stated "[w]e find the office of County Clerk to be a quasi-state office" …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … fund capital assets; Identify which assets need attention in any given year; and Inform the public and solicit input on … of the new capital assets needed; The priority in which assets are to be acquired, replaced or repaired; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdfLocal Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsCity of Yonkers – Budget Review (B6-14-13)
… water and sewer rents may not be achievable. The budget does not include an appropriation for textbooks and the … for recurring expenditures. The City’s proposed budget does not include an appropriation for contingencies. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Overview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this guide … The Office of the New York State Comptroller OSC has written …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… less, localities cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli released a budget analysis that … realities. “The budget issues laid out by the mayor today echo the concerns my office has flagged for years. …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetAsset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… The objective of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022. Background CCIDA is an independent public … Development Agencys CCIDAs progress as of November 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-f