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Opinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … be allocated between or among the volunteer fire companies of a multi-company fire department in proportion to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-76
… Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys … fund and not to the village general fund. EDUCATION LAW, §§226(6), 255(1); GENERAL MUNICIPAL LAW, §11: Moneys …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Start a Business and Get Licenses
… To form a business in New York State or to register an out-of-state business, visit the New York State Department of State. Additional Resources In addition to registering, … to conduct business in New York State. Here is a list of additional resources for you to use. New York State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesGet Information about 1099s
… any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of the State Comptroller at: (855) 233-8363 or (518) 457-7717, or …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sState Agencies Bulletin No. 2220
… processing the April 2024 Longevity Payment for Long-Term Seasonal Employees. Affected Employees: Seasonal hourly employees of the Department of Environmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… can be found on the OGS website . Agency instructions for purchasing from centralized contracts are provided by OGS in … with the centralized contract from which you are purchasing. No pre-encumbrance (fund reservation) is required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsMiller Place Fire District – Credit Cards (2024M-58)
… whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card … expend funds for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: … by purchase orders that lacked a detailed description of the items or services, the quantity of items, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Actuarial Advisory Committee
… actuarial assumptions and employer contributions. Armand de Palo (Retired) Michael Heller (Retired) Edward Brown …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeGowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Ardsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Avon Central School District – Financial Management (2024M-75)
… (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The Board-approved budgets … it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107SUNY Bulletin No. SU-360
… employees who received a payment in the 07/30/2025 check. Retirement and Deduction Information: The Non-Pensionable … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360.1
… employees who received a payment in the 07/30/2025 check. Retirement and Deduction Information: The Non-Pensionable … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… and requirements applicable to the New York State procurement process, and guidance to State contracting … approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics … agencies in managing and monitoring active contracts Procurement and purchasing requirements including procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesMuseum or Military Abandoned Property
… for reporting these items to the Office of Unclaimed Funds can be found in the Handbook for Reporters of Unclaimed … Discharge Paperwork, Written Letter about Corporal's Death, USA Intention Letter) 3/19/1997 Jenette Raemer RD1 …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-property