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Opinion 93-6
… of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts) GENERAL MUNICIPAL LAW, … district. Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt … as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt … may expend such moneys to make a contribution in memory of deceased volunteer firefighters only if the …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … Whether a volunteer fire department may use foreign fire insurance tax monies to buy a computer a fax machine and a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Contribution Rates – Employer Contributions and Rates
… plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans … to the assumed rate of return of 5.9 percent, and any investment income above or below the 5.9 percent expected … return is spread over the next 8 years. Generally, when investment income is: More than expected, contribution rates …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesOpinion 88-33
… expended, the cost of constructing laterals intended to be installed at the time of a district's establishment may be … of the Local Finance Law. TOWN LAW, §§68, 190, 209, 202(2), 202-a: Since the cost of improvements for a town sewer … in proportion to the benefit received (Town Law, §199[1][a]). Section 199(4) provides further, however, that: …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-25
… authorizes the board of fire commissioners, after a public hearing upon notice, to establish within the district one or … the district not included in any zone. The notice of the hearing must specify "the items of expense of the district …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … contributions on file. Tier 2 and 3 (Article 11) Members The following rules apply when borrowing against your … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsEDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in … default you are designated as the Primary Authorizer, who can: create and assign other users, reset passwords, and lock … To help manage the account you can grant access and delegate authority to other staff in …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… recommendations made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … 30, 2010, Medicaid made $15.6 million in improper managed care payments on behalf of 14,899 recipients who, by State … recommendations made in our audit report Improper Managed Care Payments for Certain Medicaid Recipients …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followHewlett Bay Fire District
… January 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead … Hewlett Bay Fire District Professional Services and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, … to evaluate internal controls over the Districts financial operations for the period January 1 2011 to August 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Fire District is a district corporation of the State, distinct and separate from the Town of Neversink, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
Bloomingburg Joint Fire District Internal Controls Over Financial Operations 2013M42
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately 10,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … has approximately 290 students, is located in the City of Rochester, Monroe County. The School had operating expenses … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationWyandanch Union Free School District – Budget Review (B26-7-2)
… was to provide an independent evaluation of the proposed 202627 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Town of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling $1,500,000 to liquidate the … of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… are being imposed below the maximum amounts allowed by State Agriculture and Markets Law. The duties of billing, …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCity of Elmira – Financial Condition (2017M-90)
… a deficiency of more than $1.6 million at the end of 2015. State aid revenue was not appropriately restricted for …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90