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Sherburne-Earlville Central School District – Financial Management (2024M-61)
… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Avon Central School District – Financial Management (2024M-75)
… reserve for unemployment expenditures will cover annual expenditures for 344 years and the debt reserve in the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to a portion of … risk that funds were misspent, misused or improper. The Board did not conduct a comprehensive audit of all the bills … possibly misused funds can be recovered. Ensure that the Board conducts a comprehensive review of bills and invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors consists of the … members routinely paid for bar-related purchases with undeposited cash generated from bar sales. We compared bar …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … these claims. However, the Board does not see check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Contract and Payment Actions in December
… technology support, including $40.2 million with NTT Data Inc. and $13.5 million with CherryRoad Technologies Inc. Department of Corrections and Community Supervision $8 … and Tully Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. New York State …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in March
… Supervision $42.9 million with First Transit Inc. for inmate transportation services. Department of Environmental … testing, maintenance and repair at various sites in Albany County. $2.2 million with Normell Tech LLC for information … with Riverview Assets LLC for lease space in Albany County. $3.2 million with Brown & Peisch PLLC for legal and …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchState Contract and Payment Actions in April
… for hourly-based IT services, including $2.3 million to PSI International Inc., $1.2 million to MVP Consulting Plus … resolution of disputes between subcontractors and prime contractors. Cumulatively through April for calendar year …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in May
… with the Port Of Oswego Authority for the central New York inland port project in Oswego County. $10.9 million with … CVS Caremark to provide pharmacy benefit services for the Empire, Excelsior and Student Employee Health plans. $26.5 … the Mental Health & Substance Abuse Program for the NYS Empire Plan. Department of Corrections and Community …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayState Contract and Payment Actions in January
… Donnelley & Sons Company for manufacturing of inspection stickers. Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryOpinion 93-8
… new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may provide … affects the yield received by the holder of the bond or note. Section 54.90 of the Local Finance Law authorizes a … §54.90 allows the interest rate payable under a bond or note issued in accordance with that section to vary according …
https://www.osc.ny.gov/legal-opinions/opinion-93-8State Agencies Bulletin No. 1051
… need for New York State employees in the National Guard and Reserves to be activated federally or by the … recalculate the biweekly stipend. If the employee had a salary change in calendar year 2010, the new biweekly wage … will be compared to the employee’s new biweekly State salary. If an increased amount for the Military Stipend is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1051-extension-military-and-training-leave-benefits-and-stipendsOpinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation of law, the mere existence of fire companies in the village results in a corporation known as the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 90-17
… district, all property of such district be sold a public sale and that the proceeds of the sale be paid to the supervisor of the town. Any moneys … and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 2004-9
… the New York State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary purpose of the amendments was to allow use of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Contact Us
… [email protected] For electronic reporting assistance, FTP login, extension requests and other reporting questions … Claims Processing Unit Contact Us weblink at https://www.osc.ny.gov/unclaimed-funds/claimants/contact-us For …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a village may authorize the expenditure of moneys to promote performing arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2