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Opinion 2005-7
… a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water Supply … MUNICIPAL LAW §99-t; TOWN LAW §198(3)(b); ENVIRONMENTAL CONSERVATION LAW §15-1501: (1) A town may enter into an … The town should contact the Department of Environmental Conservation to obtain information about any required permits …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… ambulance service outside village) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §§190, 198(10-f), 209: A town may contract … (General Municipal Law, §209-b[1][b],[2][d]). Section 122-b of the General Municipal Law authorizes a town to … must provide for service on a town-wide basis (1986 Opns St Comp No. 86-13, p 22; 1981 Opns St Comp No. 81-112, p 115; …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-98-9New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … 10 percent of job losses. Many jobs in these industries are relatively low-paid compared to other sectors, as the Office of the State Comptroller has noted previously . Meanwhile, professional services, with …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… and quality of life improvements remains pivotal to the community’s long-term success.” Despite the impact of the … commercial, housing and cultural projects. From 2011 to 2022, the South Bronx saw a 25% and 20% increase in jobs and … snapshot includes additional analysis on the Hunts Point Food Distribution Center and follows the Comptroller’s Bronx …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOpinion 92-18
… issues discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, … have established adequate procedures to ensure that claims are sufficiently documented and supported, are for legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… period totaled $216,953. Key Finding The Board did not approve 80 claims totaling $101,707 and did not subsequently approve eight claims totaling $3,459 that were properly paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly … 1, 2016 through August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population … Town of Bethany Town Clerk Fees 2017M226 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly … July 24, 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. Background … supervision and oversight. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Village of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $79.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesLaFayette Central School District - Fixed Assets (2018M-073)
… were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for … or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations … Review fixed asset records each year and ensure that they are accurate and up-to-date. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073West Buffalo Charter School - Payroll (2018M-72)
… salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for … approve the health insurance opt-out program and the leave benefits for maintenance employees. Key Recommendations Adopt … officials to ensure any changes in salary or pay rate are properly authorized, approved and documented. Formally …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January … Newfield Fire Company Inc Internal Controls Over Financial Activity 2014M346 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revere