Search
Opinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-6
… HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 91-35
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 93-7
… responsible bidder after public advertisement for sealed bids in the manner prescribed in that section. In addition to … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Accounts Payable Advisory No. 41
… to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful … Units should ensure that POs contain an adequate amount of detail to demonstrate the specific goods or services being …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key … District officials agreed with our recommendations and have initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants funds. Click here to download the table below as a Microsoft Excel file . … 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. 05/25/2012 … Federal receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsTown of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98XI.4 Overview – XI. Procurement and Contract Management
… defined in legislation, they are typically referred to as “program” contracts and are often characterized as … (State Finance Law Article 11-B) has been enacted to facilitate timely review and approval of these agreements, … payments. This section provides information related to grant contracting, specifically: Not-for-Profit Prompt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewTown of Villenova – Purchasing (2014M-52)
… policy. Award bids and authorize the use of State or county bids by Board resolution. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Centereach Fire District – Procurement (2016M-342)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and … laws. Key Recommendations There are no recommendations in this report. … Centereach Fire District Procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Otisco Fire District – Audit Follow-Up (2016M-415-F)
… was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017. Background The Otisco Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… the internet-based AFRP, please email [email protected]. gov . Guide to Financial Operations REV. 10/02/2024 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… appointed by the respective county boards. STE’s 2017 appropriations totaled approximately $1 million. Key Findings … salary and benefits for new and existing staff. Require interim financial reports of revenues and expenditures, …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165North Greenbush Common School District – Claims Auditing (2022M-112)
… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the North … were supported appropriate and audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112