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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 has lost one of its greatest legislators. Assemblywoman Clark and I were “classmates,” who were elected to the Assembly together in 1986. She stood out from the … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkNew 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 …
https://www.osc.ny.gov/debtExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel expenses claimed for … The initial contract, which was approved by the Office of the State Comptroller, required PMA to use reasonable … The objective of our examination was to determine whether the travel …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportContract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssOpinion 90-64
… REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE … or required in a town park district on a project to be financed by the issuance of obligations …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 90-10
… town conservation advisory council or conservation board. April 9, 1990 Drew A. Outhouse, Superintendent Town of North …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a resolution of a county board that provides for the transfer of monies from a capital reserve into another …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered to before the board member was elected to office, the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power … the town board's power over promotions within the police department to the chief of police. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 97-22
… of trustees, may authorize the issuance of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 95-29
… IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the property and …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 98-6
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- … Whether there would be a prohibited conflict of interest if the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-4
… -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL … and Loans (transfer by village of firefighting equipment to joint fire district without consideration) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2002-10
… CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and … cemetery", established during the late eighteenth century, to ensure its upkeep and repair. We are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2000-12
… who are elected or appointed town officials. Pursuant to General Municipal Law §806, however, a town board may … from voting on matters relating solely or primarily to the salaries of family members. You ask whether town board members are required to abstain from voting on resolutions setting salaries for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… No. 80-593, p 164; 1980 Opns St Comp No. 80-138, p 36; 26 Opns St Comp, 1970, p 84; 16 Opns St Comp, 1960, p 403; 13 …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or … SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not … or sewer system) VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not …
https://www.osc.ny.gov/legal-opinions/opinion-99-15