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Circleville Fire District – Board Oversight (2013M-343)
… 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire … Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Yonkers – Budget Review (B21-6-8)
… year 2021-22 and the related justification documents are in compliance with the requirements of the Fiscal Agent …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Eligible Titles – Special 20- and 25-Year Plans
… What titles are eligible for the plan? The Section 383-e and 383-f plans cover members in the following titles: Police Officers with the Department of Environmental Conservation Forest Rangers Regional State …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesOpinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the costs of establishing and of operating and maintaining a …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) … Whether a town may regularly plow and sand a private road belonging to a disabled individual …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-42
… for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which … county clerk is entitled to the fee(s) prescribed by the CPLR. A municipal housing authority is exempt from recording … those fees prescribed by the Civil Practice Law and Rules [CPLR]. For filing or recording a lis pendens or notice of …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 97-15
… Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special … and maintaining street lights. Article 5-A of the County Law (§250 et seq .) governs the establishment and operation …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … members of each company, may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-11
… the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC … FINANCE LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only … inquiry asking whether the term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) in connection …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is the State’s affordable housing agency, with … Trust Fund Corporation (HTFC). HTFC’s Office of Community Renewal receives federal funding from the U.S. Department of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOpinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This … to provide a duplicate receipt to a person who has not paid a tax. The issuance of tax receipts by town and city …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-19
… and Traffic Law, §§1662-a and 1640, however, section 1660 does not define "highways" to include "private roads open to … Statutes §240). Therefore, it is our opinion that a town does not have authority to apply the traffic regulations in … therefore, remain private roads. Accordingly, the town does not have authority to apply the traffic regulations …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 92-36
… basis in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask … Law (§300 et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 90-4
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … TAXES AND ASSESSMENTS -- Assessments (special assessments in village) VILLAGES -- Powers and Duties (imposition of … part of the village's drainage system and where the filled in condition is a result of its drainage function. The entire …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 98-4
… that it is the policy of this Office to render advisory legal opinions involving issues arising under the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Accounts Payable Advisory No. 68
This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services centralized contracts
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information