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Opinion 88-33
… established by resolution of the town board on September 16, 1959 to serve one particular subdivision in the town. …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-25
… municipal purpose (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; Piro v Bowen , 76 AD2d 392, 430 …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 94 - 23
… situated may undertake to extend the district (10 Opns St Comp, 1954, p 420; 7 Opns St Comp, 1951, p 369). Subdivision … [Emphasis added]. Under section 170(2), joint action is required by the town boards of all the towns in which the … "as ... proposed to be extended" is situated is different from the language in subdivision 1 of that section which …
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 it was rendered. The … village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-62
… requirements discussed above, we believe that the work required to close and cap a municipal landfill, including … that the procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … Finance Law, §§11.00[a][6-b], 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- … a proposed town building construction project, governed by General Municipal Law §101. You indicate that the town is … §103 provides that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … least 2 percent of your earnings. Loans are repaid through payroll deductions. You may borrow only once in any 12-month …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Global Concepts Charter School – Cash Disbursements (2017M-126)
… is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school year. The … School, which is a public school financed by local, State and federal resources that is not under the control of the … Key Findings The Board did not ensure that the policies and procedures in the charter and bylaws were followed and at …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
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)
… in budgeted appropriations that exceeded the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The … Use the budget format prescribed by the Office of the State Comptroller when preparing the District’s budget … the statutory spending limitation and make the appropriate corrections to their calculation to ensure that the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… a district corporation of the State, distinct and separate from the Town of Colesville and is located in Broome County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsCounty of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Unified Court System Bulletin No. UCS-103
… Purpose To explain processing of the Prepaid Legal Service Benefit … Employees Employees represented by District Council 37 in Bargaining Unit SK who receive a paycheck or direct … statement dated November 29, 2006 for whom the benefit was not applied in October. The benefit will be applied to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State … fiscal years ending March 31, 2018, and the respective changes in financial position for the years then ended, in accordance with accounting principles generally accepted in the United States …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018City of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25