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XVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOpinion 90-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Washingtonville Central School District – Financial Condition (2017M-129)
… School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered … documentation and proper documentation of approval. Student treasurers did not maintain independent ledgers … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mEdmeston Central School District – School Lunch Operations (2015M-174)
… Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … inventories, obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Wappingers Central School District – Professional Services (2022M-88)
… District (District) officials sought competition for the procurement of professional services in accordance with … audit period. Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Accounts Payable Advisory No. 39
… Subject Submitting vouchers to OSC for Eminent Domain Judgments Reference Guide … to the Bureau of State Expenditures. … Submitting vouchers to OSC for Eminent Domain Judgments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsUnified Court System Bulletin No. UCS-145
… maintenance allowance Legal reference materials allowance Health and wellness allowance Health Care Expenses Other There are three … through OSC State Expenditures. Payroll Register and Employee’s Paycheck/Advice The Earn Code JSA will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 93-7
… Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing … moneys of a fire department consisting of a single fire company must be used for the benefit of the department, as …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-19
… In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an … Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur 2d, Gifts, §§56, 57). Accordingly, once the … fire company to the fire district. May 20, 1991 Joseph H. Pond, Esq., Attorney at Law Woodbourne Fire District … …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, … contract is at least equal to the value of the use of the space in the building. You ask whether a village may permit …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 91-35
… a negotiating unit, but not to the increase received by an immediate subordinate who is not a member of a negotiating … department may receive an increase in salary equal to that given to the sergeant of the department, but less than the … St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). It is clear from the statutory language cited above that …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 2004-8
… LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; MUNICIPAL … Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their officers and employees, and retired officers …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and … a fire district is a separate municipality for purposes of section 806 (General Municipal Law, §800[4]; see also Town … if none, the county attorney (General Municipal Law, §808[2]). Subdivision 3 of section 808 authorizes the governing …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Financial Oversight of the Advantage After School Program (Follow-Up)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … having contracts with 139 Providers to operate Programs at 176 sites serving about 16,000 children and youth across …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOpinion 97-5
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY …
https://www.osc.ny.gov/legal-opinions/opinion-97-5