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Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … Board of Trustees which comprises four Trustees and a Mayor. Budgeted appropriations for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Opinion 89-62
… nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from … is governed by subdivision 7 of section 176 of the Town Law which states that the board of fire commissioners: Shall …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 92-42
… AD2d 118, 581 NYS2d 885; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; 1990 Opns St Comp No. 90-59, p 136; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-63
… defray common household expenses, or affect the amount of rental paid by the councilman for office space. Finally, even …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2002-14
… such an investigation incidentally may benefit a private party. This is in reply to your inquiry concerning a village … because it may confer an incidental benefit on a private party (see, e.g., Murphy v Erie County , 28 NY2d 80, 320 … provide some benefit to the claimant or other private party. 1 There would be no gift in violation of Article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Homeless Services Housing Needs Assessment
… and families, including the assessment of needs, case management, access to health care (including physical …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOperational Advisory No. 35
… payment to an employee for personal services is not intended to supersede normal State Payroll procedures. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOperational Advisory No. 36
… GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesBarnard Fire District – Financial Condition (2015M-145)
… and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… 1, 2013 through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the … Averill Park No 2 Fire District Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Terryville Fire District – Treasurer’s Duties (2017M-136)
… 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to about 25,000 … Terryville Fire District Treasurers Duties 2017M136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Walton Fire District – Financial Operations (2017M-238)
… The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls … Enlarged School District. The Library received its charter as a school district public library from the State Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mOpinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of … Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to … of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the … of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent Association of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 91-61
… alternatives to incarceration service plan) EXECUTIVE LAW, §261; GENERAL MUNICIPAL LAW, §99-m: The 1% fee on bail deposits imposed by General Municipal Law, §99-m, which is to be used to fund an approved county … one per cent 1 fee on bail imposed under General Municipal Law in those counties which do not have an approved …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1