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Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in … 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/westford-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … County, is a district corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire … 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-259Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a … operations for the period January 1 2011 to December 27 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… the District’s internal controls over the procurement of professional services for the period January 1, 2011 to July … not require the use of competitive methods when procuring professional services. We reviewed all five professional services providers who received at least $20,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Opinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) … Municipal Law §806, however, a town board may require in its code of ethics that town board members abstain from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-29
… the village, without regard to whether the newspaper is published within the village. You ask whether a village is required to designate as its official newspaper the only newspaper which is "published" in the village. The Village Law contains no …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time … prohibited interest in a contract for environmental review and planning services between the village and either the … deemed to have an interests in contracts between the firm and the village. Unless an exception applies, these interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 2000-9
Whether an industrial development agency may compensate its executive director by an annual salary and an extra lump sum amount at the end of the year
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 2002-13
… TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire … or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 94-12
… a fire district to lease portions of its real property not required for fire district purposes. Section 176(14) does not … exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, p 57; 27 Opns St Comp, 1971, p 175). Further, … of the property and soliciting price quotations from several prospective lessees or obtaining a professional …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 90-34
… Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal officer … §§9104[a][4], 9105[d][2][E]). Each fire department or fire company which receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined by the membership of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2007-4
… due on the annual ambulance service contracts at issue here (see, e.g., 1979 Opns St Comp No. 79-398, unreported; … obligations or for certain other specified purposes. We are informed that the real property in question herein was not financed by the proceeds of any obligations that were outstanding at the time of the sale and therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the permissive referendum requirements of General Municipal Law 6c are applicable to the establishment of a capital reserve fund to construct …
https://www.osc.ny.gov/legal-opinions/opinion-89-36