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Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, … fire department treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure … Summary The Treasurers did not properly deposit, disburse, record and report Department funds.As a result, the Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Town of Wethersfield – Capital Project (2025M-46)
… and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – March 5, 2025 … 1, 2007 to review Board meeting minutes related to the capital project. Understanding the Audit Area The Board is responsible for the oversight and management of capital projects, including ensuring they are properly …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… that services are procured in the most economical way, in the best interests of the taxpayers. In addition, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… – pdf] Audit Objective Did Jasper-Troupsburg Central School District (District) officials properly conduct and … the Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and … Did JasperTroupsburg Central School District District officials properly conduct and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Greenburgh Central School District – Procurement (2024M-147)
… bidding process. However, District officials did not confirm that the goods and services billed by the vendor and … bidding process However District officials did not confirm that the goods and services billed by the vendor and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147West Irondequoit Central School District – Emergency Drills (2025M-85)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and … requirements Officials also did not conduct all required bus drills did not ensure all students participated in bus …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… adequately supported? Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including regular salaries … for all six of the Village’s full-time employees and one part-time employee. As a result, in certain …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ separation payments … Did City of Mechanicville City officials ensure that employees …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer properly deposit, disburse, record and report Company funds? Audit Period January 1, 2024 – December 11, … Did the Arkport Hose Company No 1 Inc Company Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Opinion 88-29
… to the instant situation is Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837. In Rose , supra , a town board member … statutory contemplation" of Article 18 (42 NY2d at p 97, 396 NYS2d at p 840). In rejecting the assertion that a county … close affiliation cannot be ignored." (42 NY2d at p 97, 396 NYS2d at p 840). The Court further concluded that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-21
… the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which … used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Agencies Bulletin No. 330
… Criteria In accordance with GOER memorandums dated June 19 & July 2, 2002, employees who were on a leave without pay … in a separate check. The agency must recalculate pre-shift briefing pay, effective the date of the PGP earnings, and … OSC in the Status Reason block of the corrected pre-shift briefing earnings amount. The difference between the original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Opinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 91-15
… the configuration of a road and the location of certain lot lines, but does not increase the number of lots or the … in order to change the configuration of a road and change lot lines of five lots. The proposed new lots, although … approval of the plat; the second time when individual lot owners seek approval of the building plans for their …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 90-56
… granted paid leaves pursuant to that section (see 24 Opns St Comp, 1968, p 816). Accordingly, it is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 91-2
… reviewed by a court and this Office, of course, would be bound by its determination. February 5, 1991 Timothy A. …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 2005-1
… own use. The town, by modification of the contract, may pay an additional amount to the service provider above the … permitted to retain the fees charged, whether the town may pay additional amounts to the provider above the amount of … the collection of unpaid fees from users who fail to pay for ambulance services. Section 122-b of the General …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1