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Opinion 2005-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …

https://www.osc.ny.gov/legal-opinions/opinion-2005-2

Opinion 89-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for six years may be transferred into the county's general fund. Alternatively, if the salary check remains unclaimed … and pay them into the general fund (see 1988 Opns St Comp No. 88-14, p 23). Alternatively, after holding the …

https://www.osc.ny.gov/legal-opinions/opinion-89-9

Opinion 89-61

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); CRIMINAL PROCEDURE … office of village justice does not exist, the town justice court for the town in which the village is located has …

https://www.osc.ny.gov/legal-opinions/opinion-89-61

Opinion 89-11

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … association has been created by special act of the State Legislature and is authorized to receive direct payment …

https://www.osc.ny.gov/legal-opinions/opinion-89-11

Rockland County – Budget Review (B6-13-22)

… their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… to contract with Franklin County, other municipalities, state agencies, public corporations or individuals within or …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

Eligibility, the Benefit and Filing – Police and Fire Plan

… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … a reduced benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special …

https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filing

Almond Volunteer Fire Department – Cash Shortage (2014M-113)

… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113

Westford Fire District – Internal Controls Over Financial Operations (2013M-270)

… and reported and that District moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background … general fund budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m

Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)

The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that Di

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259

Lincoln Fire District – Financial Activities (2012M-228)

… records, bank statements, and canceled checks two or three times throughout the year but could not provide us …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

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

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

Jericho Fire District – Professional Services (2012M-236)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … Key Findings The District’s procurement policy does not require the use of competitive methods when procuring … agreement. While the written agreement, dated May 2007, states that the trainer is to be paid $40 per hour, during …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236

City of Long Beach – Budget Review (B7-14-12)

… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… Background The District is a district corporation of the State, distinct and separate from the Town of Plattekill, …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations

Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)

… been implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …

https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-follow

City of Yonkers – Budget Review (B6-15-16)

… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

Real Estate Portfolio

… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … public authority to maintain adequate inventory controls for its property and report annually on all property held. It …

https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolio