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Summitville Fire District – Financial Activities (2016M-395)

… is located in Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395

Eggertsville Fire District – Financial Activity (2017M-27)

… Town of Amherst in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27

Cortland County Industrial Development Agency – Project Management (2015M-303)

… January 1, 2014 through June 30, 2015. Background The Cortland County Industrial Development Agency is an … created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… is located in Schenectady County. The District is governed by the Board of Education which comprises seven elected …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

RFP#0008 – Audit of OSC Internal Controls

… proposals from independent certified public accounting firms to conduct an independent audit of existing internal … controls at OSC as required by Article 45 of the Executive Law and to provide services as further detailed in the …

https://www.osc.ny.gov/procurement/rfp0008

Opinion 95-18

… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose … cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … is limited by the doctrine of preemption ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d …

https://www.osc.ny.gov/legal-opinions/opinion-95-18

Opinion 93-4

… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, … or purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are …

https://www.osc.ny.gov/legal-opinions/opinion-93-4

XII.8.G Payment Methods – XII. Expenditures

… agency can request that OSC process a one-day ACH payment when the State has a business need for a next day payment. … the vendor’s record in the SFS vendor file be set up so that the vendor is able to receive ACH payments. … the business day prior to the requested payment date. OSC will review the email to determine if the request can be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods

Opinion 97-2

… members); (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. 1985 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-97-2

Opinion 2000-8

… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a … for (home health care services) PUBLIC HEALTH LAW §352; GENERAL MUNICIPAL LAW §§800(3), 802(1)(f): A county public … has certain of the powers and duties set forth in General Municipal Law §801 (see Public Health Law §352). You …

https://www.osc.ny.gov/legal-opinions/opinion-2000-8

Opinion 2006-1

… whether a town may pay an employee on the morning of the last day of the payroll period even though such employee has … that payment prior to the completion of all work on the last day of the payroll period, at least in the absence of a … law to authorize payment prior to the end of work on the last day of the payroll period. 3 Accordingly, pursuant to …

https://www.osc.ny.gov/legal-opinions/opinion-2006-1

Opinion 90-15

… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police … TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, …

https://www.osc.ny.gov/legal-opinions/opinion-90-15

Opinion 88-76

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and private source moneys of a village public library. You ask whether interest earned on the investment of moneys … on the above language, this Office, in 1986 Opns St Comp No. 86-54, p 86, expressed the opinion that the municipal …

https://www.osc.ny.gov/legal-opinions/opinion-88-76

Terryville Fire District – Treasurer’s Duties (2017M-136)

… in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)

… Purpose of Audit The purpose of our audit was to determine whether the … distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … Board of Fire Commissioners, had 2017 general fund budget appropriations totaling $345,300. Key Finding The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208

Walton Fire District – Financial Operations (2017M-238)

… of Walton, in Delaware County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)

… which is governed by an elected five-member Board of Commissioners, serves a population of approximately 3,500. … were submitted to OSC in a timely manner each year. Independent audits were not performed for 2012 or 2013. Key … OSC in a timely manner each year. Ensure that the required independent audit is performed each year. … Averill Park No 2 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… and that money is adequately safeguarded. Key Findings The bylaws provide limited guidance to enable Department … officials to adequately oversee financial operations. The Department has not fulfilled its reporting requirements … such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m