Search
Financial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdf2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfDiNapoli: Village Fiscal Stress Declines Again
… has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in … six as "susceptible to fiscal stress." Last year, a total of 18 villages were listed in fiscal stress. "This is the … year-end fund balance, short-term borrowing and patterns of operating deficits, DiNapoli's monitoring system creates …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againOpinion 94-18
… LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally (consideration required) … firefighters' benevolent association to use village real property, or convey title to village real property, without …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2003-2
… shall, within thirty days thereafter, hold a joint public hearing at one location within the proposed joint district … upon such proposal and shall cause notice of such public hearing to be published in a newspaper having general … from Charles D. Cook, State Senator, dated July 6, 1988, re S. 7865-A / A. 10196-A; letter to Evan A. Davis from Paul …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 2003-5
… department; and (ii) that the member did not cause such accident by his own willful negligence. A death benefit … of the heart was the natural and proximate result of an accident incurred by a paid firefighter in the performance …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-48
… would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable due … property right in a contract ( Matter of Callanan v City of Schenectady , 116 AD2d 883, 498 NYS2d 490), it has … would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable liberty …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 90-17
… as provided in section 185. June 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town of Chili …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 2004-9
… be made pursuant to the exception to competitive bidding requirements under General Municipal Law §103(8). Section … §103(8) provides an exception to the competitive bidding requirements of subdivision one of section 103, "[w]here … under the section 103(8) exception to competitive bidding requirements. In 1992, the above-quoted language in Public …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Retirement
… The New York State and Local Retirement System NYSLRS offers services for the public …
https://www.osc.ny.gov/retirementOpinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … or "concession" to operate a facility at a village park would constitute a lease of park property. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2010-2
… should be the one that local officials believe will yield the best price or maximum financial benefits. You ask … should be the one that those officials believe will yield the best price or maximum financial benefits ( see e.g. … should be the one that local officials believe will yield the best price or maximum financial benefits. November …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- 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 … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees … (for services of an emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Service (imposition of fees for … Health Law does not provide an alternative means for a fire district to establish emergency or general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-24
… approved as members of the fire company and are subject to call for whatever duties may be assigned under the rules … of the fire company and that its primary function is to provide supplemental services to the fire company, i.e. fund raisers and refreshments at …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16