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Otsego County – Court and Trust Funds (2025-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether Otsego County (County) officials have … The purpose of our review was to determine whether Otsego County County officials have …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-fire-corporation-2022-84.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Years Ending 2021
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2021.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-stressed.pdfSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-fire-company-2-2021-122.pdfTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clarence-ida-2020-97.pdfBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brighton-fire-department-2020-132.pdfLGAC - Meeting Agenda - June 29, 2011
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee, Audit Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-06-29-2011.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Year Ending 2020 List
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2020.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-schools-stressed.pdfDunkel Felony Complaint
Criminal complaint for the arrest of Department of Health (DOH) contractor George Dunkel for stealing more than $87,000.
https://www.osc.ny.gov/files/press/pdf/dunkel-felony-complaint.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2013
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses.
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_0.pdfOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … Whether it is necessary for the members of a village volunteer fire department to form a notforprofit …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2003-2
… dated July 6, 1988, re S. 7865-A / A. 10196-A; letter to Evan A. Davis from Paul D. Tonko, Member of Assembly, dated July 1, 1988, re Assembly Bill 10196A; memorandum to Evan A. Davis, Counsel to the Governor, from Robert C. …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable due … Whether the school district based solely on the allegations of these residents may find the bus company not to be a …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-60
… the common law restriction against alienation of park property without specific legislative authority. GENERAL … at a village park would constitute a lease of park property. You also ask whether such a license or concession … villages are generally authorized to sell village real property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … TOWN LAW §§ 198 (8), (12) (a): A town water district with a separately elected board of commissioners is not … financial benefits. You ask whether a water district with a separately elected board of commissioners, to which …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … does not provide an alternative means for a fire district to establish emergency or general ambulance services. Fire … Whether section 3008 of the PHL authorizes a fire district to provide advanced …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts) … Whether a village may authorize the expenditure of moneys to promote performing arts and cultural development …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Agencies are required to place the New York State Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the signature pages to the contract … Agencies are required to place the New York State Contract number and an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page