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Tioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… “As this year’s Festival of Lights commences, I’d like to wish all of those observing the … As this years Festival of Lights commences Id like to wish all of those observing the …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 2021AB State …
https://www.osc.ny.gov/debtNew York City Budget Balanced But Economic Risks Have Grown
… not be overlooked,” DiNapoli said. “The city boosted its reserves in FY 2020, a practice it should continue given … maintaining the stabilization reserve at $250 million. If unneeded, these resources could contribute to a year-end … , or go to: https://www.osc.state.ny.us/osdc/rpt4-2020.pdf Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownOpinion 89-54
… a town provides water improvements pursuant to Article 12-C of the Town Law, a capital reserve fund may be … of a type of improvement provided pursuant to Article 12-C of the Town Law. Under Article 12-C of the Town Law (§209-q, et seq .), a town may provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Town boards are also authorized to determine, in accordance with applicable civil service and other … (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 96-1
… Adirondack Park and has, within the town boundaries, State land assessed at more than 10% of the total assessed …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 91-4
… of the joint fire district, the village must still pay principal and interest on its outstanding obligations issued … village's continuing responsibility to pay interest and principal on the obligations. March 18, 1991 Jack L. Cottet, …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… annual fund-raising drive (see General Municipal Law §204-a). The distribution and use of foreign fire insurance … fire district (Insurance Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]; Not-For-Profit Corporations Law §1402[e]; Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2000-12
… abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of … member from voting on salaries for family members who are elected or appointed town officials. Pursuant to General … voting on resolutions fixing the salaries of relatives who are town officials and, even if the code of ethics does not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2001-1
… GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … with constitutional equal protection guarantees (NY Const, art. I, §11; see, e.g., Gruen v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2000-6
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- … to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a village for … received by a village treasurer may be used to fund a length of service award program for volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… education. 60720 Books/Media Acquisition of books, photos, film, video, CD’s, etc. held as individual use or in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… owed. To determine if the Agency owes interest, please see Chapter XI, Section 4.A - Not-for-Profit Prompt Contracting … voucher is prepared. Obligation and Accounting Dates - See Chapter XIV, Section 2 – Obligation, Accounting and Budget … Interest and Merchandise/Invoice Receive Date of this Chapter for guidance. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestEarnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there may be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsReporting Formats – Enhanced Reporting
… types include regular reports adjustments or updates to job data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats