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Opinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 92-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask … purchase equipment for use by its volunteer firefighters in connection with physical fitness training to improve or …
https://www.osc.ny.gov/legal-opinions/opinion-92-4State Agencies Bulletin No. 685
… of FEE or MST (Military Stipend) for employees who are on a paid military stipend. The Salary Plans SLE ( Agy Law … Bargaining Unit: 81 Salary Plan: SLE All subsequent rows on the Position Data page will be updated inserting the above … Bargaining Unit: 91 Salary Plan: SSU All subsequent rows on the Position Data page will be updated inserting the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleOpinion 2001-13
… the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a fee to certain users of town highways) LOCAL LAWS -- Pre-emption (fees for use of town highways) MUNICIPAL CORPORATIONS -- Powers … 1604 "prohibit localities from excluding persons from the free use of the highways except to the extent such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … e.g., 1988 Opns St Comp No. 88-59, p 118; cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd 91 NY2d 921, 669 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New York City's public pension …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… procurement and federal salaries. Federal spending is not apportioned to the states by any single formula or … in the Federal Budget ,” or go to: http://osc.state.ny.us/reports/budget/2015/fed_budget_fy2013.pdf Excel files … the report can be downloaded by clicking http://osc.state.ny.us/reports/budget/2015/fed_budget_fy2013_data.xlsx … For …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners … adopted purchasing and investment policies, as required by statute. The Board also has not ensured that written … oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … Adopt an investment and code of ethics, as required by statute. Conduct a deliberate and thorough audit of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … bid, as required. Although the Board Chairman informed us it was bid, we were not provided any documentation to support …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate … investment, or code of ethics policies, as required by statute. While the Board generally provided adequate … the Board did not review or approve any disbursements being made out of this checking account; it allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, … Board members did not complete their required training in legal, fiduciary, financial, procurement and ethical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed … The Grahamsville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … had not reconciled the cash and bank balances. The Board does not perform, or contract for, an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1011
… agencies of the new procedure to obtain a prior year Form W-2 replacement. The procedures for issuing current year … expect a 10 – 15 day turn around. Please note that the fillable forms have been removed from the secure payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-tax