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Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in July 2021. Background The Town, located in Chenango … 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)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Opinion 2009-1
… Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed … treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district commissioner as appointed treasurer) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-68
… interest) CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) … Mount Vernon, has held that an application for a building permit and subsequent issuance thereof constitutes a … a plat, exemption from a plat or official map, license or permit must state the name, residence and the nature and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… any appropriation lapse date discrepancies to your Bureau of State Accounting Operations – Budgets and Spending … NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution functionality (See Section IX.4.A) in Project Costing to split expenditures systematically for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesOpinion 91-17
… a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 93-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … mandatory language in sections 202 and 202-a, we have previously expressed the opinion, with respect to a town …
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 implementation of the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . … To determine the extent of the Department of Labors implementation of the …
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)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and … operating deficits and declining surplus. Extensions to one district did not comply with all legal requirements … and the Board did not properly allocate project costs to benefited properties. The Board has not adopted a …
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)
… station and replacing old vehicles and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… status for one recommendation because IDA officials have not entered into any new agreements since the initial …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fOpinion 92-7
… may expend foreign fire insurance tax moneys to aid a volunteer firefighter in the running of his business. … families. Thus, the Association may expend such moneys to aid a volunteer firefighter's business only if the … may expend foreign fire insurance tax moneys to aid a volunteer firefighter in the running of his business …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 92-29
… 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 deputy police … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 95-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … law or administrative code to the contrary, and except in police departments which employ five hundred seventy-five … ranking subordinate to the head of the police department in such unit, is increased, the salary of the permanent …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 89-16
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication … the members of each company, must determine how foreign fire insurance tax moneys are to be used for the … by the treasurer for that purpose. You ask whether foreign fire insurance tax moneys may be expended to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model … counties, cities, towns, villages, school districts, and fire districts must adopt a code of ethics which, at a … and fire districts are distinct municipalities separate from a county and must, pursuant to Section 806 of the …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 92-43
… -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes … governing contracting process) STREETS AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior … board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 91-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board … or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … directing how and when adjustments were to be applied to customer accounts or to providing guidance about procedures … address enforcing or waiving late fees and penalties. Key Recommendation Adopt written policies that govern the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329