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Pearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… all services provided to districts are properly billed and use a consistent billing method to bill for the servic … …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalChenango Valley Central School District – Budget Review (B4-16-5)
… The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… assess the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report … the Supervisor to provide accurate monthly financial reports. … The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fDutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Opinion 2009-1
… This opinion represents the views of the Office of the State Comptroller at the time … and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse … LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-68
… No. 83-108, p 133). However at least one lower court, the City Court of the City of Mount Vernon, has held that an application for a …
https://www.osc.ny.gov/legal-opinions/opinion-88-68XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… on ‘lapsing’ vouchers must be the published lapse date or earlier. Bulkload Entry of Vouchers by Business Unit … deadline. Vouchers transferred after the deadline may or may not be included in processing schedules. Payment dates … on ‘lapsing’ vouchers must be the published lapse date or earlier. P-Card Reconciliation Vouchers To ensure timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… the federal system. Once the funds are received, BSAO will post the receipt. Automatic Bill Approval After temporary … the federal system. Once the funds are received, BSAO will post the receipt. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesOpinion 91-17
… county institutions or facilities which are within the definition of "hospital" contained in Public Health Law, … This Office, however, has concluded that, since the definition of "hospital" contained in Public Health Law, §2801(1) applies to Public Health Law, §2803-a, that definition is also applicable to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 93-26
… DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to … the ambulance district services to offset district costs and raise the remainder of district costs by ad valorem … has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s … determined the Department does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… it may be appropriate to establish an extension or a new district to include properties fronting an extended water …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… plans or develop and adopt a written policy related to fund balance and reserves. For example, the Board and … a capital building reserve totaling $16,424 and planned to construct a multimillion-dollar fire station but did not … three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Opinion 92-7
… purposes of this opinion, we assume the firefighter is not disabled. Insurance Law, §§9104 and 9105 govern the … Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen and their … if the expenditure constitutes the care and relief of a disabled or indigent volunteer and exempt firefighter and his …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 92-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … pay increases equal to highest ranking subordinate police officer in a collective bargaining unit pursuant to section … the base salary of the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 89-16
… how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the … custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide … however, does not preclude a company from paying all or a portion of the tax to the fire department of which …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329