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Opinion 92-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … hydrants in the current year. You state that the proposed amendment would necessitate that the fire district raise, in … maintenance, care and replacement of fire hydrants." The cost involved in procuring the use of fire hydrants is a …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 92-48
… we concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of … for a single object or purpose and only a portion of the parcel is sold, the entire proceeds of the sale must be … the outstanding indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 97 - 12
… of article 18 here, we note that, although there is some case law to the contrary ( People v Pinto , 88 Misc 2d 303, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 93-1
… event of a vacancy) -- Deputy (entitlement to salary of principal in the event of a vacancy) COUNTY LAW, §§401(3), … is entitled to the salary fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies … rewards of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial … The Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial … The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls … 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by … City of Newburgh Budget Review B18612 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Saratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Long Beach – Budget Review (B18-7-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Lockport -- Budget Review (B7-1-14)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent … budgets and the estimated unrestricted fund balance is 13%, of 2018 general fund appropriations, which is below the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Troy – Budget Review (B5-14-23)
… develop an adequate strategy to finance the short-term and long-term liabilities related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Family and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and Educational Consultants (FEC) on its Consolidated Fiscal … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … determined that the City’s adopted budget for fiscal year 2017-18 and the related justification documents are in … year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2017-18 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Long Beach – Budget Review (B17-7-9)
… from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Town of LeRay – Justice Court (S9-14-5)
… We found numerous errors and irregularities. Specifically, cash receipts of $892 were recorded but never deposited into …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were … for inpatient claims that were either billed at a higher level of care than what was actually provided or … with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015City of Amsterdam – Budget Review (B25-5-5)
… on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not … for the water fund does not include appropriations for real property taxes that will be owed to local governments … recreation fund self-sufficient. Review appropriations for real property taxes on City-owned property and make …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5