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Opinion 98-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … company to provide advanced life support services on a town-wide basis, a fire district has no authority to … other, of their respective functions, powers and duties on a cooperative or contract basis, or for the provision of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 98-10
… Laws of 1962, p 3568; Comerseki v City of Elmira , 308 NY 248). If consideration is to be paid, the statute does not …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 97-25
… represent that they will not perform compensated services for applicants to the board until after the board approves … for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of … to the agency until after the agency approves the application. This is in reply to your request for our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 92-5
… NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … State Comptroller or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local … representative, of certain classes of securities listed in such section, including bonds or notes of the State of New …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 2001-11
… by the fire district on such transactions for the past year was approximately $7,600. You further indicate that, as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time … collected from the properties within the district on an ad valorem basis, unless the petition requesting … the cost of all existing and future debt of a district over the entire district, including all existing and future …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli: Capital Planning Problems Persist at NYRA
… in cash. In October 2011, Resorts World New York City Casino, operated by Genting New York, opened adjacent to … Under state law, a percentage of VLT revenue from the casino goes to fund education. For the period January 1, 2012 … 2014, NYRA received about $259 million in revenue from the casino, including $74 million for its capital program. During …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli Announces Sale of General Obligation Bonds
… Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series 2019A Tax-Exempt Bonds will … Official Statement is available here: https://www.munios.com/munios-notice.aspx?e=FIDRQ . Find out how your government … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsTown of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … Maintenance Supervisor did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Fire Company #2, Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of … March 31, 2012, the Company received approximately $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed …
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)
… Purpose of Audit The purpose of our audit was to determine whether District … to District members. The District has no disaster recovery plan, and although the District’s third-party IT services …
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)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not …
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)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
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)
… monthly bank reconciliations for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although … access to review the Department Treasurer’s records, they do not do so. The Board does not review any of the bank … such as regularly reviewing the financial software; or at minimum the activity log, and monthly bank reconciliations …
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)
… the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. … the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … elected members. The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25