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Opinion 90-24
… Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to hire bond counsel. 12 Opns … Finance Law, §56.00(a) authorizes a finance board of a municipality to delegate the authority to hire bond attorneys to the chief fiscal officer of the municipality. Section 56.00 of the Local Finance Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 88-65
… this state; national banking association; federal savings bank or federal savings and loan association; federal credit union; bank, trust company, savings bank, savings and loan …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-19
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions … (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS … the "Rules of the Road" would apply upon private roads open to public traffic. A suburban town with a population …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 92-36
… to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire … fathers have spent the money to upgrade their 911 service area should pay the surcharge". County Law, §303(1) … cents per access line per month on the customers of every service supplier within such municipality to pay for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 90-4
… Powers and Duties (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, … where such pond is an integral part of the village's drainage system and where the filled in condition is a result of its drainage function. The entire cost of the dredging may be …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Wappingers Central School District – Professional Services (2022M-88)
… sought competition for the procurement of professional services in accordance with the procurement policy. Key … District’s procurement policy when procuring professional services. District Officials: Did not use competitive … respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Washingtonville Central School District – Financial Condition (2017M-129)
… Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville … balance that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mEdmeston Central School District – School Lunch Operations (2015M-174)
… is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… The Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216XII.6 Overview – XII. Expenditures
… of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderOperational Advisory No. 2
… approval are not met. Guidance: SFS Transaction Clean-Up Payment Vouchers Vouchers with an approval status of … last modified date on the voucher. This is an effort to clean up vouchers prior to fiscal year end. Vouchers will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264City of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … The purpose of our budget review was to identify issues which impact the City of …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Accounts Payable Advisory No. 36
… End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports