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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-informationCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition … 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … of Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followMonsey Fire District – Audit Follow-Up (2020M-62-F)
… State, distinct and separate from the Town of Ramapo in Rockland County. The District provides fire protection and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Crown Point Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fOpinion 94-12
… property. You state that the fire district owns a vacant parcel of real property which it intends, in the future, to … the fire district may temporarily lease a portion of the parcel to a not-for-profit association which intends, at its … the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at its own …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2007-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … Whether a village may hold the proceeds of unneeded village real property sales to finance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 89-36
… of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum requirements either to establish … referendum requirements of General Municipal Law, §6-c are applicable to the establishment of a capital reserve fund … or mandatory referendum only if such obligations are to have a maturity of more than five years or not less …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 96-3
… bidding, let pursuant to the alternative competition requirements of a municipality's procurement policies and …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 93-29
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in … VILLAGE BOARD -- Powers and Duties (designation of official newspaper) PUBLIC OFFICERS LAW, §70-a; GENERAL … A village board, by resolution, may designate as an official newspaper any publication meeting the requirements …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2000-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … (but see 1991 Attorney General [Informal Opinions] 91-70, discussing abstention and recusal in the event that …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … industrial development agency may not determine at the end of a year to provide additional compensation as an … 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 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to private individuals who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in connection with the town's recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2000-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 802(1)(j) (2) literally applies only to "purchases", it is apparent, when read in context with the rest of paragraph j, that it was intended to apply to "public work" as well (see …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7West Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency … properly monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … over financial operations for the period January 1 2011 to February 28 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financial