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Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… and submitted to the Board or to the Office of the State Comptroller. The Board did not establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mWallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 90-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of … §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the … the assessed value for county purposes of the property in the village as listed on the town assessment roll by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 92-54
… GENERAL MUNICIPAL LAW, §§801, 802(1)(g), (h), 802(2)(a); LOCAL FINANCE LAW, §60.10: A prospective appointee to fill a vacancy in the office of … municipal officer or employee. Section 802(1)(h), however, does not provide an exception for renewals of such contracts. …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 88-33
… of a special district improvement). July 5, 1988 Raymond R. D'Agostino, Esq., Town Attorney Town of Onondaga … …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-25
… to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized contract for such rental exists. Property owners within a zone of assessment in … concerning payments to a water-works corporation for the rental of fire hydrants within a fire district. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of office of successor superintendents. It is unlikely the State Legislature, in enacting section 32(2) as a measure to … 78-388, supra, we suggested that article XIII §2 of the State Constitution also supported the conclusion reached in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bidding requirements for political subdivisions in this State. General Municipal Law §103 provides that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to September …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district is located within more than one town. You state that it is proposed that a fire district which is … and the extension is subject to the approval of the State Comptroller (Town Law, §173[2]). November 29, 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time … the first day of June following the first day of January next succeeding the date of incorporation. 23 Opns St Comp, … to perform all acts and fulfill all requirements of this chapter in the article entitled 'Finances' (3) to pay all …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-56
… employee of a firm doing business with the district, does not have a prohibited conflict of interest in purchase … Law, §802(1)(b) is applicable. This is in response to your letter asking whether a fire district commissioner who … the commissioner is paid a fixed salary by the firm and does not receive commissions. This suggests that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … vector remediation program, or a combination thereof (see State Register , November 16, 1988, p. 15, Notice of … By establishing the period of probable usefulness, the State Legislature has expressly recognized that expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as a … within the Office of General Services to oversee the State’s SDVOB Program (Program) and to certify eligible …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… The Ischua Fire District is a district corporation of the State, distinct and separate from the Town of Ischua and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Unified Court System Bulletin No. UCS-103
… Unit SK who receive a paycheck or direct deposit advice statement dated October 4, 2006 or November 29, 2006 … employees who receive a paycheck or direct deposit advice statement dated November 29, 2006 for whom the benefit was … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… located in Monroe County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… Use the budget format prescribed by the Office of the State Comptroller when preparing the District’s budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93