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Town of Livonia – Justice Court (2015M-76)

… through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which is … the Courts financial operations for the period January 1 2013 through March 17 2015 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

Town of Owego – Financial Management (2015M-179)

… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Town of Sand Lake – Justice Court (2015M-121)

… through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of … that all deposits are made no later than 72 hours from the day of receipt. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121

Town of Allegany – Financial Management (2015M-103)

… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. … was to evaluate the Boards financial management practices for the period January 1 2009 through February 2 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103

Town of Caledonia – Financial Management (2013M-363)

… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363

Nursing Home Surveillance

… State regulations and procedures for conducting nursing home surveys and whether survey processes, including the … Complaint surveys investigate issues, and nursing home-reported incidents, that may involve non-compliance with … for severity and urgency to assess whether a nursing home has violated a federal or State regulation. If any …

https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillance

Opinion 91-28

… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …

https://www.osc.ny.gov/legal-opinions/opinion-91-28

Opinion 2003-3

… subdivisions" to establish, and thereby become the "sponsor" of, service award programs for volunteer … and other emergency services to the local government sponsor of the program (see 2002 Opns St Comp No. 2002-2, p … Bill Jacket for chapter 775 of the Laws of 1988, Letter to Nancy Gleason Groenwegen, Esq. from Wayne Schneider, dated …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3

Opinion 2003-4

… within the district. Further, since the board of fire commissioners, as a body, could not have authorized the … payment therefor. You ask whether a board of fire commissioners of a fire district may authorize payment of a … as director of purchasing for a term, not to exceed five years, to be fixed by the board. Section 177-c provides that …

https://www.osc.ny.gov/legal-opinions/opinion-2003-4

Opinion 2004-5

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE …

https://www.osc.ny.gov/legal-opinions/opinion-2004-5

Omnibus Procurement Amendments

… information; defining information technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests for proposals for goods, services and … responsibility information defining information technology for …

https://www.osc.ny.gov/legislation/omnibus-procurement-amendments

Omnibus Technical Procurement Amendments

… (Rules-Peoples-Stokes) / S.7893 (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; defining … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining …

https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendments

Opinion 88-43

… COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary … COUNTY SHERIFF -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation … COUNTIES -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation …

https://www.osc.ny.gov/legal-opinions/opinion-88-43

Opinion 88-6

… AND SOCIAL SECURITY LAW, §§113, 470: A municipality may not, by local law or collective bargaining, contribute to a … will constitute an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined … Board). Thus, it is our opinion that the town may not contribute to this plan unless, notwithstanding the …

https://www.osc.ny.gov/legal-opinions/opinion-88-6

Accuracy of Reported Cost Savings

… and investigation efforts, and coordinates activities with various State agencies as well as Federal and local law …

https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savings

Opinion 99-13

… unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the permitted activity, … Whether a town may impose a higher building permit fee for structures that would have no heat and are …

https://www.osc.ny.gov/legal-opinions/opinion-99-13

Opinion 2004-7

… This opinion represents the views of the Office of the State Comptroller at the time it was … LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES … the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against …

https://www.osc.ny.gov/legal-opinions/opinion-2004-7

Opinion 2005-2

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a treasurer or other …

https://www.osc.ny.gov/legal-opinions/opinion-2005-2