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Village of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of … Buffalo Academy of Science Charter School School Building Lease …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling … for appropriate District purposes and audited prior to payment . However, the District needs to improve the claims … supported for appropriate purposes and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Port Jefferson – Justice Court Operations (2020M-56)
… and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. … deposited receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months … and that it reconciles its records with the Court’s. Village officials agreed with our findings and indicated they …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Rockville Centre Union Free School District – Information Technology (2023M-140)
… complete report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) … Determine whether Rockville Centre Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we … School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringOpinion 90-39
… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide fire protection services to these properties. You ask whether a town, on behalf of a … properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 92-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- … (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote) SEWER … (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to vote) WATER …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 91-48
… It is not clear whether applications for and granting of building permits, licenses, zoning charges, variances, site … however, has held that an application for a building permit and subsequent issuance thereof constitutes a … Zoning Board of Appeals of the Town of Shawangunk, Ulster County , 158 AD2d 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at … a participant to earn service credit after attaining the programs entitlement age …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at … a participant to earn service credit after attaining the programs entitlement age …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2000-6
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding … VOLUNTEER FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies received pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 89-40
… -- Reimbursement for Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General … unless the commissioner is a member of a fire company and, in that capacity, eligible for reimbursement pursuant to … statutes which authorize reimbursement of certain expenses and which are pertinent to this inquiry: General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State Agencies Bulletin No. 882
… to Grade side letter to the 2007-2011 PEF agreement, OSC is issuing instructions for the new method of calculating salaries for affected … employees retroactive to April 11, 2008. This method is in addition to the Civil Service Law, Section 131.5 rules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 89-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … fails to do so there is no requirement that the officers or employees of the fire district complete and file annual …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 97-3
… became a lien prior to January 1, 1995. Until December 31, 1999, however, a village acting pursuant to former sections … or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as amended) 1 . Chapter 602 … Therefore, it is our opinion that, until December 31, 1999, the transitional provisions of chapter 602 authorize …
https://www.osc.ny.gov/legal-opinions/opinion-97-3