Search

Opinion 2005-2

… that the members of the fire department or company, as the case may be, determine to be for the use and benefit of the …

https://www.osc.ny.gov/legal-opinions/opinion-2005-2

… REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of … Whether the proposed transfer would constitute a sale for purposes of town law and be subject to the …

https://www.osc.ny.gov/legal-opinions/opinion-2006-9

Opinion 89-9

… such money over to the State Comptroller in accordance with a Supreme Court order obtained pursuant to Abandoned …

https://www.osc.ny.gov/legal-opinions/opinion-89-9

Opinion 89-61

… of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); … local law or resolution subject to permissive referendum. When the office of village justice does not exist, the town justice court for the town in which …

https://www.osc.ny.gov/legal-opinions/opinion-89-61

Opinion 89-11

… if the meetings are for the purpose of providing care and relief to disabled or indigent volunteer firemen and their … these meetings will be devoted to discussing the care and relief of disabled or indigent volunteer firemen and their … intercourse among the members of such corporation, the relief, aid and assistance of such members and their families …

https://www.osc.ny.gov/legal-opinions/opinion-89-11

Opinion 93-10

… offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; GENERAL CONSTRUCTION LAW, … Although the determination of the particular personnel to be present on that day is, in the first instance, to be made at local level, subject to terms and conditions of …

https://www.osc.ny.gov/legal-opinions/opinion-93-10

Opinion 94-28

… COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's … was undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …

https://www.osc.ny.gov/legal-opinions/opinion-94-28

Opinion 2004-5

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, …

https://www.osc.ny.gov/legal-opinions/opinion-2004-5

City of Yonkers – Budget Review (B18-6-7)

… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … based on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

City of Glen Cove – Budget Review (B7-14-16)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

City of Glen Cove– Budget Review (B7-13-16)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are … estimates, the golf and recreation fund is projecting a $93,308 operating deficit. The unassigned fund balances in … happen timely or as planned. Key Recommendation Develop a viable financial plan that is sustainable for the long …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual

… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … Board meeting minutes did not include information related to pay raises. The Chief and Assistant Chief never provided … did the Treasurer subsequently request supporting receipts to document how travel advances were spent. Despite the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)

… The audit also determined: 112 disbursements or credit card charges totaling $504,506 did not have both an itemized … School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payroll

Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation

City of Troy – Budget Review (B5-16-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

City of Long Beach – Budget Review (B24-7-4)

… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4

Village of Hempstead -- Budget Review (B7-15-7)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7