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Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… [read complete report – pdf] Audit Objective Did Town of Gorham (Town) officials properly distribute foreign fire … they need. This helps maintain the safety and morale of firefighters, who play a crucial role in protecting the … operations, including the allocation and distribution of FFI tax proceeds. The Town disbursed FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Opinion 91-38
… upon the proper return of all the additional sets. If a non bidder properly returns all sets of the plans and … must be returned by a city to unsuccessful bidders and non bidders. General Municipal Law, §102 provides that, … the political subdivision to make partial reimbursement to non bidders and unsuccessful bidders for the timely return in …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … Albert Alvarez for allegedly accepting straw donations and stealing thousands of dollars in New York City public … for Filing in the First Degree, a class E felony, and Grand Larceny in the Third Degree, a class D felony. "Mr. …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateConservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsCounty of Rockland – Budget Review (B6-14-24)
… officials will have to find another source of revenue to cover this shortfall. The County’s proposed 2015 budget … find another source of revenue or reduce appropriations to cover revenue shortfalls. …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual audit of the Village chief Fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the results
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Opinion 91-64
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … are subject to competitive bidding (see 1987 Opns St Comp No. 87-4, p 6; 1981 Opns St Comp No. 81-60, p 62; 1981 Opns St Comp No. 81-103, p 104). To …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 94-30
… remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City … Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. The county clerk has been collecting an index … of New York in accordance with section 39(2)(e) of the Judiciary Law. You ask whether, under section 39(2)(e), the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are … acting in an official capacity nor for furnishing a transcript, certification or copy of any paper, document, map …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 92-2
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use general … to be made on behalf of a zone established within a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-2City 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-b5-16-15Other Bulletin No. 17
… Stipend Leave); and Has five (5) or more years or ten (10) or more years of continuous service * at a base annual … Code 2004-2008) or $2,500 for employees with ten (10) or more years of continuous service (identified by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civilOpinion 91-3
… is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St Comp No. … p 25, regarding the liability of a highway superintendent for his personal use of highway equipment). The board, … improper use of town equipment and property, such as use for private purposes. Further, a requirement that the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 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-2005-2Purchasing and Procurement Practices
… New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit covered the period from January … the New York Racing Association Inc NYRA procured goods and services competitively and in accordance with its …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and … County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was charged with grand larceny in the third … felony charges for the alleged theft of more than $20000 in cash paid by residents from 2012 to 2016 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Audits of Local Governments: The Audit Process
… can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process precedes … Action Plans and Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 94-10
… -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL … 239-o: A town human rights commission must be established and operated on a townwide basis. A town and one or more villages may establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-94-10