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Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 2001-6
… Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE … tax monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask … tax monies to purchase a personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding … and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-6
… services on behalf of a fire protection district. You ask whether a town and a village may enter into an … and districts shall have power to enter into, award, cancel and terminate agreements for the performance among … (see Village Law, article 10). As a rule, however, towns do not have the power to provide fire protection services …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 99-3
… is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and … as a memorial in honor of the deceased firefighter, made for the purpose of lessening the grief of, or providing … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 93-27
… of county sales tax in cash. Tax Law, §1262(c), as amended by L 1984, ch 850, provides that, if a town and all villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one … background checks when hiring unlicensed persons in direct care positions. The audit report concluded that the … allowed to work for periods ranging from 2 months to as long as 28 months without final clearance. Of these, eight …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … CUNY Central did not have any of the required notification forms for these accounts. Additionally, our inquiry of banks …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followLansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80City of Yonkers – Budget Review (B6-14-13)
… for textbooks and the appropriations for employee pension costs, tax certiorari settlements and firefighter … the sufficiency of appropriations for textbooks, employee pension costs, tax certiorari settlements and firefighter …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Olean – Budget Review (B1-14-1)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Operational Advisory No. 12
… Subject : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… and files annual financial reports with OSC within 60 days after the close of the fiscal year. Adhere to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialCity of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to … budget complies with the property tax levy limit set by statute. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Putnam – Accounting Records and Reports (2022M-188)
… Supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents (AUDs) were not filed with the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Beacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … for the next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a … quantity transactions under this Contract for the life of such general offer or promotion . If the Contractor offers … to request early pay discounts from contract vendors when feasible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesTown of Dix – Justice Court Operations (2022M-06)
… occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06