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Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … of cemeteries by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … charged one-half of the flat fee. The city determines the number of residents from forms filed by property owners. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9What is the Real Property Tax Cap?
… play important roles in the process. Local governments, libraries, schools (except New York City) and fire districts …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capQuogue Union Free School District – Financial Condition Management (2017M-196)
… of our audit was to determine whether the Board and District officials effectively managed general fund balance … through June 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing … on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal operating expenditures. … which only authorizes transfers from surplus funds to other funds. The Council has not established a claims …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Conesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… financial condition. Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key … the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past two years, the District’s total fund balance increased by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Board of Directors (Board) approved projects that provide for net tax exemptions with appropriate and measurable goals. … The CAIDA did not monitor project performance for investment or revitalization goals. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… financial operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit … Investigate the apparent misuse of Department funds. Audit and approve claims prior to payment and ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187More About This Retirement Plan – New Career Plan
… plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire … are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not periodically review the … Adopt a purchasing policy, code of ethics and investment policy. Periodically review bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
Vestal Fire Department Financial Activities 2014M265
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArea #6 – Patch Management – Information Technology Governance
… and inappropriately modify or steal data residing on vulnerable computers. The Information Technology Governance …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementHamlin Morton Walker Fire District – Financial Management (2023M-67)
… and fund balance declined. We found: From 2020 through 2022, restricted fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less … underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written multiyear financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67