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Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 2002-4
… applicable laws and regulations, including any permit requirements. The town must determine that the dredging will … at most, only an incidental benefit to the private owner and will primarily serve town purposes. The dredging … and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-60
… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). This Office has advised that, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 91-34
… Broome , 76 AD2d 1015, 429 NYS2d 487; Hurd v Erie County , 34 AD2d 289, 310 NYS2d 953; see also 1988 Opns St Comp, No. … out of an accident or unforeseen occurrence or condition; (2) affecting public buildings, public property or the life, …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37White Lake Fire District – Budgeting Practices (2013M-156)
… 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, … distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … developed its annual operating budgets. In three of the last five fiscal years, the District spent more money than it …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per the Pension Protection Act of … TIAA/CREF Retirement Plan. Agencies affected by this new requirement are: SUNY 28XXX , CUNY 70XXX and Education 11XXX … To inform agencies of the new DOB requirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planWallkill Central School District – Claims Auditing (2023M-52)
… Audit Objective Determine whether the Wallkill Central School District (District) claims auditor ensured claims were … audit wallkill school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica City School District . “In an era of limited … P DiNapoli today announced his office completed audits of the Ausable Valley Central School District Frontier Central …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTown of Lincoln - Town Clerk (2023M-31)
Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for deposited reported and remitted collections
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Housing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a … for the homeless. Households benefitting from rental assistance or public housing typically must meet certain … of 50 percent of household income. Major Federal Housing Assistance Programs, 2024 Program Subsidized Units Residents …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceOpinion 93-15
… municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library treasurer. … when the municipal treasurer has custody (1991 Opns St Comp No. 91-57, p 158). Further, even if the treasurer of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 96-1
… Park) TOWN LAW, §176(14); LOCAL FINANCE LAW, §104.10(6); GENERAL MUNICIPAL LAW, §6-g(13): If the moneys … the town boundaries State lands assessed at more than 10% of the total assessed valuation of the town, the prior … the town boundaries, State land assessed at more than 10% of the total assessed valuation of the town, as …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Housing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOversight of Chemical Dependence Residential Services
… Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … and recovery. OASAS oversees Chemical Dependence Residential Services delivered by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesApplication Review and Site Permitting for Major Renewable Energy Projects
… obligations under State law to issue siting permits for major renewable energy projects within the required time … in April 2020 to “streamline and expedite the siting of major renewable energy projects and associated transmission … charged with the coordinated and timely review of proposed major renewable energy facilities to meet the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsEnforcement of Local Law 144 – Automated Employment Decision Tools
… determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144. The audit covered the period from July … determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsTown of Mamakating – Records and Reports (2015M-164)
… purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for the period January 1, … Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The … because cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164