Search
Opinion 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-93-26Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… inspection penalties may be waived, and implemented a new system that automatically issues inspection fee overdue …
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)
… sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or …
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
… who is poor or needy (see 1980 Opns St Comp No. 80-86, p 28). Since there are no generally applicable objective …
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 opinion … the application of General Municipal Law, §207-m. You state that the city has a police department consisting of a … was being created in many police departments across the State whereby subordinates within collective bargaining units …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 95-11
… top ranks of police departments in the state (1992 Opns St Comp No. 92-29, p 76; 1991 Opns St Comp No. 91-35, p 106; 1986 Opns St Comp No. 86-23, p 39; … General Municipal Law. However, the Civil Service Law, and Rules and Regulations adopted pursuant thereto, delineate the …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … special law. Typically, such special laws are acts of the State Legislature incorporating an exempt volunteer firemen's … Thus, except where there is a special act of the State Legislature incorporating an exempt volunteer firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… five-member Board of Directors, was established by the State Legislature to serve residents and commercial entities …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Dutchess County – Financial Condition (2013M-370)
… with real property taxes, sales and use taxes and State and Federal aid. Key Finding The County enterprise …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Wantagh Fire District – Payroll (2013M-176)
… The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Germantown Fire District – Board Oversight (2014M-166)
… Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Smithtown Fire District – Capital Project (2014M-231)
… Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… Heights Fire District is a district corporation of the State, distinct and separate from the Town of Colonie and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Fabius-Pompey Central School District – Budget Review (B3-13-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Schuyler Lake Fire District – Financial Activities (2022M-191)
… records. File the required AUD with Office of the State Comptroller (OSC) within 60 days of the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Fabius-Pompey Central School District – Budget Review (B3-14-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Campbell-Savona Central School District - Budget Review (B2-15-10)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… document (AUD), were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Deerpark – Budget Review (B6-14-17)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17