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West Seneca Fire District #6 – Financial Management (2013M-14)

… fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to …

County of Rockland – Budget Review (B6-15-21)

… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …

Pawling Central School District – Selected Financial Activities (2012M-185)

… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …

City of Amsterdam – Budget Review (B24-5-5)

… on or before the deadline. Continue to evaluate and explore ways to make the general and recreation funds …

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… were paid, and had not established adequate controls over credit card use. The Town’s accounting records and resultant … to adequately segregate financial accounting and reporting duties. Conduct an annual audit of the records and … audit and approve claims prior to payment, including all credit card purchases. Monitor the Town’s financial activity …

Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)

… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement compensating …

Town of Dresden – Board Oversight of Financial Activities (2012M-191)

… elected five-member Town Board, which consists of the Town Supervisor and four councilpersons. Budgeted appropriations … $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even the most basic of financial … financial condition. Given the lack of records and the Supervisor’s control over all aspects of the Town’s finances, …

City of Troy – Budget Review (B5-13-20)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

Town of Cherry Valley – Budget Review (B25-4-7)

… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …

Eligibility, the Benefit and Filing – New Career Plan

Opinion 89-29

… This opinion represents the views of the Office of the State Comptroller at the time … your letter in which you ask whether, in furtherance of an agreement between a village and the U.S. Parks Service of the Department of the Interior, … Whether in furtherance of an agreement between a village and the US Parks Service of the …

Opinion 88-42

… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a …

Opinion 92-22

… may maintain a private tax certiorari practice limited to representing the owners of property located outside the … may maintain a private tax certiorari practice limited to representing the owners of property located outside the … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …

Opinion 92-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … be used to pay amounts due under a contract for the use of hydrants which serve only a zone within the district. … Concerning the permissible means of financing an expenditure to be made on behalf of a zone …

Opinion 92-48

… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …

Opinion 97 - 12

… be prohibited from disclosing any confidential information acquired in the course of his or her duties as secretary to … or employee from disclosing confidential information acquired in the course of his or her official duties or using … be prohibited from disclosing any confidential information acquired in the course of his or her duties as secretary to …

Opinion 93-1

… in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, because the … Church , supra , is no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this …

Opinion 2001-5

… rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of … to certain other types of emergencies (see Town Law §176[1], [22]; General Municipal Law §§209, 209-b; Volunteer …