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Opinion 97-25

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of a member of the town's architectural review board. You state that the board member in question is a sign maker who … applications to the architectural review board. You also state that the board member does not participate in the …

https://www.osc.ny.gov/legal-opinions/opinion-97-25

Town of Deerpark – Budget Review (B6-16-18)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …

https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18

Real Property Tax Cap - Local Governments

… Instructions [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax Base Growth … for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for Local … Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governments

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Midway Fire District – Internal Controls Over Financial Operations (2012M-210)

… Background The 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/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… Fire District is a district corporation of the State, distinct and separate from the Town of Neversink, and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… Joint Fire District is a district corporation of the State, distinct and separate from the Towns of Mamakating and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

Hewlett Bay Fire District

… residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

Unified Court System Bulletin No. UCS-195

… to UCS regarding the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court … in the Legislature, do not receive a payment in the last paycheck of December. Since January 1, 2014 is a holiday …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judges

Unified Court System Bulletin No. UCS-105

… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in … will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed below are the union, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-105-prepaid-legal-service-benefit-ucs-employees

Willsboro Fire District – Financial Controls (2014M-156)

… fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

LaGrange Fire District – Board Oversight (2014M-127)

… and implement controls to ensure that the District does not enter into any contract in which an officer or …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

McConnellsville Fire District – Financial Operations (2014M-19)

… Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… and did not file required reports with the Board, the State Comptroller’s Office and the Internal Revenue Service. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Village of Wappingers Falls – Board Oversight (2023M-70)

… over financial operations and capital projects. As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation …

https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70