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Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … corporation which offers assistance, including commercial loans and exemptions from certain taxes, to attract, retain … affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory authority. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRichland Fire District – Board Oversight (2016M-374)
… 2016. Background The Richland Fire District is a district corporation of the State, distinct and separate from the Town … Deposit foreign fire insurance money in a separate bank account so it will not be commingled with other District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Lockport -- Budget Review (B1-15-20)
… budget includes contingency appropriations totaling only $305.828, or 1 percent of total anticipated general and …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wayne Central School District – Financial Management (2012M-229)
… financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Housing Authority Administrative Expenditures (2016-MS-2)
… serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Sidney – Budget Review (B4-13-19)
… the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Wyandanch Union Free School District – Budget Review (B23-7-1)
… general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a … projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million average health …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … processes with minimal oversight, which allowed her to manipulate the financial records and apparently … records since July 2011. Key Recommendations Take action to recover any moneys due to the Town or the State and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157CUNY Bulletin No. CU-276
… in the specified bargaining unit whose address type is “HOME” or the “HOME” address is blank and (State) is equal to NY. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesOpinion 88-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 5% of the outstanding stock of an insurance agency would have a prohibited conflict of interest if the agency sells … under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 94-16
… local bank which has been named as one of the depositories for the IDA. You state that the individual in question owns … on the propriety of dual office-holding. Accordingly, for purposes of this opinion, we have assumed the individual … wish, however, to contact the Attorney General's Office for an opinion on this issue. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-1
… found within the boundaries of the town to a hospital, clinic, sanatorium or other place for treatment (General …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … judicial or discretionary functions ( Hartford Insurance Group v Town of North Hempstead , 118 AD2d 542, 499 … this town program. Also, the town may wish to contact its insurance carrier to determine any impact on coverage during …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-2
… the special act in question (L 1991, ch 658) provides for the creation of a "public library district" which is … with the village. The special act also provides for the library district to be governed by an elected board … together with interest thereon as provided in section 726(2). Section 726(1)(b) also provides that "[s]o much of any …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 98-6
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … a county printing contract in 1997. You ask whether there would be a prohibited conflict of interest if the … Whether there would be a prohibited conflict of interest if the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 98-3
… partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town … town and the partnership, unless an exception in General Municipal Law, §802 applied. Compensated appearances, or the … shares in the other's pay. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2006-9
… sewer district. You indicate that sewer services would not be terminated to property owners within the town district … district, instead of the town district. The transfer would be pursuant to an inter-municipal agreement under which the … a “sale” for purposes of Town Law §198(12) and, therefore, be subject to the referendum requirements of that statute. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9