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Opinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-6
… LAW §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1; ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an … a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as consideration under the contract, permit the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 91-35
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 89-20
… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… established by the administrative manual regarding payroll including hiring, salary and benefits for new and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165City of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… criteria: The renovation costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life of the component being renovated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsNorth Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112CUNY Bulletin No. CU-823
… increase the current dues amounts as follows: Job Title Title Code Bargaining Unit Old Biweekly Rate New … Safety Sergeant 9704846 SB $31.86 $39.81 Campus Security Assistant 9704841 SE $17.25 $20.32 College Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Town of Lodi – Town Hall Capital Project (2024M-130)
… detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Accounts Payable Advisory No. 46
… agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a proper invoice, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… and Purchase Order Dispatch Update : The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 41
… (POs) for centralized contract purchases Reference: Guide to Financial Operations (GFO) , Chapter XI-A, Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a requisition and/or purchase order with a contract ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesTown of Villenova – Purchasing (2014M-52)
… audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected … is approximately 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52XI.4 Overview – XI. Procurement and Contract Management
… entities generally provide these services. Legislation (State Finance Law Article 11-B) has been enacted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human Services Fund; the Federal Education Fund; the Unemployment Insurance Administration Fund; the Unemployment Insurance Occupational Training Fund, and various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSchodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Centereach Fire District – Procurement (2016M-342)
… audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. Background The Centereach Fire District is a … laws. Key Recommendations There are no recommendations in this report. … Centereach Fire District Procurement 2016M342 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Otisco Fire District – Audit Follow-Up (2016M-415-F)
… report – pdf] [read complete 2017 report – pdf] Purpose of Review The purpose of our review was to assess the … of July 2024, in implementing our recommendations in the audit report released in February 2017. Background The Otisco … corporation of the State, distinct and separate from the Town of Otisco, in Onondaga County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-f