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Opinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time … from hardware store owned by college trustee) EDUCATION LAW, §6304(6); GENERAL MUNICIPAL LAW, §§801, 802(2)(e): A … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-68
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application … a "contract" with the meaning of General Municipal Law, §800(2), and, even if it does, it is not clear whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Walden Fire District – Disbursements (2014M-184)
… in which it is located. The District, which covers 26 square miles and serves approximately 11,300 residents, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Town of East Hampton – Budget Review (B7-16-14)
… Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial activity … and reported and that Company moneys were safeguarded for the period January 1, 2013 through May 31, 2014. … State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bovina Fire District – Fund Balance (2015M-138)
… Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Lake Placid Central School District – Claims Auditing (2016M-84)
… December 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and … and approval by the claims auditor. … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Fabius-Pompey Central School District – Budget Review (B3-15-9)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … this budget review letter. … PatchogueMedford Union Free School District Budget Review B7142 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Chenango Valley Central School District – Budget Review (B4-15-8)
… are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … recommendations for this report. … Chenango Valley Central School District Budget Review B4158 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8South Country Central School District – Procurement (2013M-91)
… to January 31, 2013. Background The South Country Central School District (District) is located in Suffolk County in … recommendations for this report. … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Beacon City School District – Budget Review (B6-14-10)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local governments … Key Recommendations There are no recommendations for this budget review. … Beacon City School District Budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… of the accounting functions and designate a Board member or Library official who is independent of the accounting …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Pearl River Fire District – Purchasing (2016M-407)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, distinct and separate … to require District personnel to use competitive methods when procuring professional services. … Pearl River Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… fund budget for 2017 totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial … not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17