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Opinion 2005-2

… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance tax monies to …

Opinion 89-9

… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT … of administration authorizing the sister to receive the funds have not been presented to the county. You ask how the …

Opinion 89-61

… of matters arising within the village. As a general rule, all moneys raised by real property taxes for town … the village board may wish to consider that, as a general rule, fines imposed by a town justice court for criminal … of the town (1987 Opns St Comp No. 87-86, p 127). January 24, 1990 Ralph Runnalls, Mayor Village of Otisville … Whether …

Opinion 89-11

… This opinion represents the views of the Office of the State Comptroller at the time … tax moneys of a fire department consisting of a single company must be used for the benefit of the department, as determined by the members of …

Rockland County – Budget Review (B6-13-22)

… for paying down the remaining $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic given the amount … that will be sufficient to cover estimated uncollected property taxes in 2014. If necessary, pass a local law to …

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s … and disposing of solid waste. The District is governed by a seven-member Board of Directors appointed by the County …

Eligibility, the Benefit and Filing – Police and Fire Plan

Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)

… in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. The …

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… Purpose of Audit The purpose of our audit was to assess the oversight of the … 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate … expended in the best interest of taxpayers or as permitted by statute. District officials did not adequately plan or use …

Jericho Fire District – Professional Services (2012M-236)

… comprised $143,989 to an insurance agency, $79,134 for physical training services, $54,181 for legal services, … Although the District entered into written agreements with the physical trainer and the engineering consultant, … payments to the physical trainer were not in accordance with the written agreement. While the written agreement, …

City of Long Beach – Budget Review (B7-14-12)

… 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to … revenue of $9,184,475 for refuse and garbage charges, a 17 percent increase over the 2013-14 budget. City officials … to control overtime costs. If a contingency appropriation is to be included in the adopted budget, ensure that a local …

Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)

… Purpose To determine the extent of implementation of the eight … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or …

City of Yonkers – Budget Review (B6-15-16)

… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime savings are …

Area #9 – Wireless Network – Information Technology Governance

… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …

Real Estate Portfolio

… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, …

Selected Aspects of Discretionary Spending

… for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …

Collection of Medicaid Accounts Receivable (Follow-Up)

… to routinely refer appropriate accounts receivable to the State Attorney General for collection. Key Finding Department …

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …

Albany City School District – Separation Payments and Information Technology (2012M-251)

… and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees …

Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)

… 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in … of seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were funded …