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Opinion 89-39
… a director of the agency but that he is the manager of a branch office of the agency. You further state that the town would not be dealing directly with the branch office which the board member manages and that the … payments to the agency and is employed at a separate branch of the agency, it is possible this exception is …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 2005-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … in aid or maintenance of parochial schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … Key Recommendations Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is … Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Greene County – Court and Trust Funds (2014M-294)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Get Help - Businesses and Governments
… Vendors and NYS agencies with questions about Online Services: Contact … For Vendors and NYS agencies with questions about Online Services …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mOpinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax … cities within the county pursuant must provide a portion of the county sales tax revenues not set aside for county or …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 88-70
… in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, … an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond resolutions or …
https://www.osc.ny.gov/legal-opinions/opinion-88-70City of Yonkers – Budget Review (B24-6-6)
… real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation bureau, hotel room … police overtime, life/health/dental insurance, employee retirement, firefighting overtime and social security that … budget. Includes a $58.8 million capital budget. The City has included approximately $10.1 million in operating costs …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal … building project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialOpinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of … Whether a town board may expand the activities of a public dock district to include maintenance and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3City of Cohoes – Purchasing (2014M-192)
… 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately … City of Cohoes Purchasing 2014M192 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mAccounts Payable Advisory No. 72
… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsGenesee County – Court and Trust Funds (2014M-322)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… adequate oversight of the District’s financial operations for the period January 1, 2014 through April 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate … from the Town of Williamson, Wayne County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsCUNY Bulletin No. CU-115
… OSC Automatic Processing After payroll processing is complete for Period 7C, OSC will automatically apply increments to … 7C is processed. Effective pay period 8C, checks dated 7/26/2001, agencies must use the revised chart to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsTravel Advisory No. 13
… Services Administration issued new standard mileage rates for 2025. The standard rate for personal vehicle mileage is $0.70 and motorcycle mileage is $0.68. References: Chapter XIII Section 4.C Travel Mileage …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesOpinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative … Whether the Water Authority of Great Neck North may participate in a cooperative plan for …
https://www.osc.ny.gov/legal-opinions/opinion-92-52