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Opinion 90-37

… benefits ( Feldman v Miller , 151 AD2d 754, 542 NYS2d 777; Opn No. 86-78, supra ). To fulfill its fiduciary duty, a …

https://www.osc.ny.gov/legal-opinions/opinion-90-37

… road located in the other town pursuant to an agreement with the highway superintendent of the other town. The … are located within the highway. You ask the following with respect to a town highway, the center line of which … whether complaints concerning maintenance should be filed with and acted upon by one or both highway superintendents. …

https://www.osc.ny.gov/legal-opinions/opinion-89-21

Opinion 2001-2

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER … -- Service Award Programs (point accumulation required in order to be credited with one year of firefighting …

https://www.osc.ny.gov/legal-opinions/opinion-2001-2

Opinion 92-12

… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … §207-a upon becoming self-employed, but not upon engaging in uncompensated volunteer work. You ask whether a disabled … personal services in the operation of a self-owned business for profit. For similar reasons, however, we also …

https://www.osc.ny.gov/legal-opinions/opinion-92-12

Opinion 88-56

… district commissioner an employee of firm doing business with district) -- Exceptions (remuneration and duties … who is a salaried employee of a firm doing business with the district, does not have a prohibited conflict of … who is also a salaried employee of a firm doing business with the district would have a prohibited conflict of …

https://www.osc.ny.gov/legal-opinions/opinion-88-56

Cost-Saving Ideas: School District Auditing – External Auditor

… renders an opinion on whether the financial statements are in accordance with Generally Accepted Accounting Principles … Public Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial operations, pertinent statutes and …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Credit for Previous or Military Service – Police and Fire Plan

… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …

https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-service

Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)

… documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any … carefully before making your decision, and contact us with any questions you have. For reinstatement to Tier 1 or … or 2 Membership (RS5506) . If your previous membership was with another retirement system, please write to our Member & …

https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-service

Rush Fire District – Internal Controls Over Financial Operations (2013M-255)

… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… percent of next year’s budgeted appropriations. The Board does not conduct an annual audit of the Treasurer’s records …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

City of Newburgh – Budget Review (B6-14-25)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

City of Lockport – Independent Audit Services (2014M-238)

… detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. Background The …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

Credit for Previous or Military Service – Career Plan

… documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any … carefully before making your decision, and contact us with any questions you may have. For reinstatement to Tier 1 … or 2 Membership (RS5506) . If your previous membership was with another retirement system, please write to our Member & …

https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service

Credit for Previous or Military Service – New Career Plan

… documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any … carefully before making your decision, and contact us with any questions you may have. For reinstatement to Tier 1 … or 2 Membership (RS5506) . If your previous membership was with another retirement system, please write to our Member & …

https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service

Credit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits

… documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any … carefully before making your decision, and contact us with any questions you may have. For reinstatement to Tier 1 … or 2 Membership (RS5506) . If your previous membership was with another retirement system, please write to our Member & …

https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-service

State Comptroller DiNapoli Releases School District Audits

… (Allegany County) The district’s reserve fund policy does not adequately address funding levels resulting in … (Delaware County) Auditors commended district officials for researching and implementing shared services with other … – Payroll (Oneida County) Auditors reviewed payroll payments totaling $4.7 million to 151 employees and found …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits