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Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Homeless Services Housing Needs Assessment (Follow-Up)
… various services to individuals and families, including assessment of needs, case management, access to health care … housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an Individual … need is the clients’ participation. While many factors impact a successful transition to permanent housing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOpinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether … The current Village Law, which became effective in 1973, does not provide similar express statutory authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2002-11
… under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the … the General Municipal Law, and an additional twenty-five points for responding to the minimum number of fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11XII.7.B Voucher Denials – XII. Expenditures
… email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on the … and the voucher status will be “denied.” Agencies can run the Agency Comments Report to access information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… for the 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain District officials. The policy states … was the Treasurer. We found that District officials made 26 credit card purchases totaling $1,609 that did not include …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … The purpose of our audit was to examine the Districts budgeting practices for the period January 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93County of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … with the charter and bylaws. Establish clear lines of authority for preparing and signing checks, approving purchases and approving claims for payment. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to … The proposed budget does not include an amount to cover the City’s required contribution toward costs for the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Unified Court System Bulletin No. UCS-103
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar … 2006 OSC Actions OSC will automatically apply the Prepaid Legal Service benefit for the calendar year 2006. Listed … below are the union, bargaining unit, value of the Prepaid Legal Service Benefit and the Earnings Code. Union BU Value …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… the financial statements referred to above present fairly, in all material respects, the respective financial …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Liberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law requires … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… bills are prepared and submitted to school districts of origin in a timely manner. Bill or rebill the appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTrumansburg Central School District – School Lunch Operations (2015M-171)
Trumansburg Central School District School Lunch Operations 2015M171
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Rockville Centre Union Free School District – Information Technology (2023M-140)
… users (41 percent) accessed websites, such as shopping, entertainment and social media, on District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m