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Opinion 89-55
… within the police department to the chief of police. You ask whether the town board, which presently awards all …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 89-6
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … is ultimately to receive the fines here involved. (31 NY2d at 385, 340 NYS2d at 396, footnote omitted) This conclusion of the Court has …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 97-23
… SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in … FIREFIGHTERS -- Eligibility (simultaneous membership in fire company and ambulance corps) VOLUNTEERS -- Ambulance … Whether an individual may be a member of a fire company and a volunteer ambulance corps at the same time …
https://www.osc.ny.gov/legal-opinions/opinion-97-23County of Oneida – County Clerk (2025M-110)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Spencerport Central School District – Employee Benefits (2025M-65)
… leave payments are authorized and accurate before making payment. From July 1, 2023 through January 31, 2025, District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Public Safety Overtime
… about public safety overtime, Regulation 315.5 of the New York Codes, Rules and Regulations (NYCRR) has been …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist … State on PAUSE Initiative, the New York State Department of Taxation and Finance, Division of the Treasury is mailing all employee paychecks directly to … The purpose of this bulletin is to provide agencies with tools to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksCost-Saving Ideas: Evaluating Solid Waste Collection Options
… exploring shared services with other municipalities . If you have further questions about the legal requirements for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCity of Mechanicville – Financial Oversight (2025M-78)
… the Audit Area The City Council (Council) is responsible for managing and controlling the City’s financial operations … mismanagement, waste and fraud. The Mayor is responsible for overseeing all City departments, including the Finance … The Commissioner of Finance (Commissioner) is responsible for keeping proper books of account and providing regular and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Agencies Bulletin No. 1971.3
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees Employees hired on or … are affected. Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryCincinnatus Fire District – Board Oversight (2025M-77)
… approximately $2.2 million on its inventory record and insurance policies. Audit Summary The Board did not always … the District did not have clear guidelines for defining how much fund balance should be maintained or how it should be monitored. Lastly, when Board members do not complete the required fiscal oversight training, they …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… as set forth in Article 3 of the NYS General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteSteuben County – Safeguarding Computerized Data (2025M-96)
… theft, identity theft or other harmful consequences for individuals. Therefore, protecting computerized data is … over computerized data. County officials 1 are responsible for designing and implementing policies and procedures to … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96NY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyMontrose Fire District – Claims Auditing (2025M-53)
… was a sole source purchase. 13 claims that included sales tax totaling $228.District officials told us they were aware …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … and other administrative staff and is responsible for providing budget input and information for operational and capital needs to the Board. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Elmira City School District – Capital Projects (2025M-21)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Guilderland – Information Technology (2025M-61)
… use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day operations and access and store information collected … IT assets and network) for Internet access and email, and to maintain various records, such as financial and personnel …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… user fees to finance the costs of a water supply district. You ask whether the costs of establishing and of operating …
https://www.osc.ny.gov/legal-opinions/opinion-90-61