Search
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-208Walton 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-238Operational Advisory No. 35
… January 1, 2024, agencies will have the ability to issue a personal service (salary) advance payment to eligible … Chapter X, Section 5.A - Assigned Single Payment Vendor IDs … agencies will have the ability to issue a personal service salary advance payment to eligible …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… assets and summarizing the results using a measurement scale; Estimating each year the annual amount necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsGloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … The Library received its charter as a school district public library from the State Board of Regents and is …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Operational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State … for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has been renamed to Shipping, Postage and Mail …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesOpinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … §1; TOWN LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2002-14
… concerning a village project to reconstruct a certain stream channel. After the project was completed, several … against the village (see, e.g., Konrad v Village of Valley Stream , 270 AD2d 459, 705 NYS2d 77, mot for lv to appeal … … Concerning a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 89-62
… from signing nominating petitions for two or more candidates for the same fire district office unless the board … voter may sign nominating petitions for different candidates for the same fire district office. The nomination of candidates for fire district office is governed by …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Homeless Services Housing Needs Assessment
… the assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare … the client may need, such as life skills coaching and medical, mental health, and/or substance abuse treatment. The …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) … is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … and use of foreign fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … under General Municipal Law, §99-m(2), as amended by Laws of 1991, chapter 166, §383, in those counties which do not …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal … the ages of three and five years. During the 2013-14 school year, Just Kids served about 803 students. Local …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualOpinion 95-1
… Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among … agency to cover costs of such benefits. February 15, 1995 Paul L. Wollman, Esq., City Attorney City of Amsterdam … …
https://www.osc.ny.gov/legal-opinions/opinion-95-1XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… process by which project costs are allocated based on Time and Labor data. The integration of payroll and labor … and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost … of costed labor from a time and labor system to what has been paid in PayServ will occur by pay period and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… made in our initial audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedCity of Yonkers – Budget Review (B20-6-4)
… rents, metered water sales, utilities gross receipts and consumer protection bureau may not be achievable. The City will incur … rents, metered water sales, utilities gross receipts and consumer protection bureau and amend as necessary. Adjust the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… included in our initial audit report, Processing of Sexual Offense Evidence Collection Kits ( 2019-S-44 ). Background … to forensic laboratories within 10 days. The Division of State Police’s (Division) Crime Laboratory System (CLS) is … the Division and provides forensic analysis support to all State criminal justice agencies. Our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-follow