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State Agencies Bulletin No. 1397
… for reporting line number changes and to explain how Account Codes will be charged in fiscal year 2015-2016. … for reporting line number changes and to explain how Account Codes will be charged in fiscal year 20152016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016State Agencies Bulletin No. 1413
… Purpose To notify agencies of new voluntary deduction code 555, … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceState Agencies Bulletin No. 1240
… the Budget Year specified needs to be updated. Continuous Split Charges currently reported on the Position Pool Table …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1240-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2013Opinion 98-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … and operates an ambulance. Therefore, in the absence of State legislation, the board of fire commissioners is not …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 98-10
… streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, §6-602; … taxes for town highway equipment and town highway snow removal and miscellaneous expenditures (see DuBois v Town of … taxes for town highway equipment and town highway snow removal and miscellaneous expenses, and separately agree to …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 92-5
… use is public in nature, it may not be accomplished in violation of article VIII, §1 of the State Constitution. … , 76 AD2d 392, 430 NYS2d 847). Accordingly, there is no violation of article VIII, §1 if municipal or school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC … for the release of retained percentages held by the State Comptroller or by a political subdivision. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 2001-11
… -- Powers and Duties (of individual on behalf of private corporation doing business with fire district not relevant … and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL … fire department who owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2001-7
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of the parent district (see, e.g., 1981 Opns St Comp No. 81-4, p 3). Similarly, the cost of operating and … parent district as determined by the town board. There is no similar authority, however, to charge back to an extension …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… at conferences, and could have saved approximately $2,000 on two conferences had it adopted more reasonable meal and … assurance that employees report time worked accurately on their time cards. Although the Board has adopted a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire … to the Town of Newfane in Niagara County. The Company is governed by a 13-member Executive Board, which includes a … $10,000 annually if the number of cellular telephones is reduced from 18 to five. The Treasurer inappropriately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lincoln Fire District – Financial Activities (2012M-228)
… Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year but could not provide … annual financial reports with OSC for the 2009, 2010, and 2011 fiscal years. The Board was unable to provide us …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… District as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a seven-member Board of Directors (Board). The … financial activities. The Department Treasurer is responsible for recording all the Department’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a … operations for the period January 1 2011 to December 27 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… is no record that Audit Committee audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate internal controls … Treasurer review the bank statements. After auditing the bills, generate a signed warrant addressed to the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations for the period October … The purpose of our audit was to evaluate the internal controls of the Companys financial operations for the period October 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a … 31, 2013, the Company received approximately $119,000 in revenue, including $19,900 in foreign fire insurance …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83