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Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Town of Tonawanda in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the District’s fund balance for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… moneys were safeguarded for the period January 1, 2013 through May 31, 2014. Background The Long Lake Fire District … State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … from the general fund checking account. The Treasurer has not filed an annual financial report with OSC since 2011. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of East Hampton – Budget Review (B7-16-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 92-43
… and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, … of highways are required to be covered under procurement policies and procedures adopted by a town board … Law, §104-b authorizes a town board to require, in its procurement policies and procedures adopted pursuant to that …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-29
… commissioner and a uniformed force. The commissioner, who for purposes of this inquiry we assume is the head of the … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-7
… tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the Association … may expend foreign fire insurance tax moneys to aid a volunteer firefighter in the running of his business. You … Thus, the Association may expend such moneys to aid a volunteer firefighter's business only if the expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 93-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … , 106 Misc 2d 918, 436 NYS2d 806; Catskill v DeCicco , 2 Misc 2d 942, 147 NYS2d 756; 21 Opns St Comp, 1965, p 450). …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 91-17
… This opinion represents the views of the Office of the State Comptroller at the time … of the Public Health Law generally defines "hospital" as follows: 1. "Hospital" means a facility or institution …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… district within the county district. This is in reply to your inquiry regarding the formation of a town sewer … are under orders from the county health department to remedy problems with their septic systems. These residents … The residents have now approached the town with a proposal for the establishment of a town sewer district that would …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … remainder of district costs by ad valorem assessment. You state that the town has formed an ambulance district and …
https://www.osc.ny.gov/legal-opinions/opinion-93-26IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. … funds distribution functionality (See Section IX.4.A) in Project Costing to split expenditures systematically for … Section 15.E of this guide on how to set this up in the Project Guide) Interface LATS information into SFS Once an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… appropriation lapse date discrepancies to your Bureau of State Accounting Operations – Budgets and Spending Accounting … review and approval must be received by OSC's Bureau of State Accounting Operations NO LATER THAN the published …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… budget estimates. Bill the property owners to whom water lines were extended for any unpaid share of costs and …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did … Development Agencys IDAs progress as of September 2024 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and capital needs, the Board and District officials did not properly plan for these long-term financial and capital needs. The Board and District officials did not develop written multiyear financial and capital plans or … planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102