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Holtsville Fire District – Financial Management (2025M-4)
… (Board) adopt budgets with reasonable estimates and properly establish and manage capital reserve funds? Audit Period January 1, … responsible for managing the district’s fiscal activities and safeguarding its resources. To properly manage financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 99-16
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 37. In that opinion, this Office concluded that a town had no authority to agree to indemnify a lessor for damages … similar indemnification provisions (1980 Opns St Comp No. 80-219, unreported; 1980 Opns St Comp No. 80-210, p 57; …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 2004-7
… LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES … Village Law §11-1120 authorizes a village to sell, to a corporation, individual or water district outside the village, the right to make connections …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2002-4
… -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the … and other applicable laws and regulations, including any permit requirements. The town must determine that the … conditions and constant erosion" (see Memorandum to the Governor, dated March 19, 1942, by the Counsel to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-48
… of contractors on a competitive basis). October 26, 1988 Nancy E. Wright, Counsel Western Finger Lakes Solid Waste …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2010-4
… AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees … under contract with private ambulance company) -- Powers and Duties (contract for "back up" services provided by …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 89-18
… from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job … pay to which the teacher was not entitled. In denying a motion to dismiss for failure to state a cause of action, the … in light of the public policy concerns discussed in that case, it appears that an officer or employee, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… balances. I thank Steuben County District Attorney Brooks Baker and the Steuben County Sheriff’s Office for working …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsBloomingburg Fire Company #1 – Disbursements (2013M-83)
… totaling $27,600 of the 100 disbursements we tested had no evidence of Company approval. Nine of the 40 checks … 20 of the 60 debit card transactions totaling $7,500 had no documentation available to identify the purposes of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Controls Over Cash Advance Accounts
… Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, … confidential, patient, and resident allowances). Advances are issued from agency appropriations and the cash is … for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … District is located in Allegany County and is governed by an elected seven-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … and trust funds for the period January 1, 2018 through October 31, 2021. Background Pursuant to a court order, … for safekeeping. Payments made pursuant to court orders commonly involve surplus money from foreclosures and …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1SUNY Bulletin No. SU-247
… Purpose To inform all agencies of the upcoming rollover of the chart … in the Guide to Financial Operations, Section XV.6.A . Effective Date(s) Institution pay checks dated July 06, … during this time. OSC Payroll will provide agencies with a list of position pools that will not roll to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endComptroller DiNapoli Releases School District Audits
… Central School District – Financial Condition Management (Oswego County) A previous audit found that the … Cayuga-Onondaga Board of Cooperative Educational Services – Procurement of Professional Services (2018M-270) … Floral Park-Bellerose Union Free School District – Leave Records (Nassau County) Although leave accrual balances were …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 2006-3
… Public Service Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town … Hempstead 1 In awarding a cable franchise pursuant to said section, the town board must comply with the procedures … Service Law §212[6]; Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 98-2
… -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- Apparatus and Equipment (control … (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of … and, even in the absence of such a rule or regulation, the chief of the fire district fire department may restrict or …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 90-52
… TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's report of … town supervisor may cause the town to publish minutes of meetings of the town board and reports of examinations of the … provides that the town clerk is required to attend all meetings of the town board, act as clerk thereof, and "keep a …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 92-2
… cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire district … in said zone or zones, which are not to be a general charge against all of the property of the fire district, and … benefit to a zone within the fire district is to be a charge only on those properties included within the zone. …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Controls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to the CUNY Fully … Related Audits/Reports of Interest City University of New York - York College: Time and Attendance Practices for … (2014-S-78) … To determine whether the City University of New York CUNY adequately controls access to the CUNY Fully …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-tool