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Town of Dix – Justice Court Operations (2022M-06)
… occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Beacon City School District -- Budget Review (B6-15-4)
… Chapter 308 of the Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount … sources that can be used to fund operations. … Beacon City School District Budget Review B6154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Schroon Lake Central School District – Financial Condition (2014M-145)
… current economic conditions, recent reductions in State aid and the impact of the tax cap legislation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Oneonta City School District –Financial Condition (2013M-165)
… July 1, 2011, to March 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… A charter school is a public school financed by local, State, and Federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… for self-sustaining adult education programs. Contact the State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the … Key Recommendations The Board and membership should have developed procedures to help ensure that all cash … was properly maintained. The Board and membership should have performed a review of the bank statements, including …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… and submitted to the Board or to the Office of the State Comptroller. The Board did not establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mWallace Volunteer Fire Department – Board Oversight (2024M-125)
Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided adequate financial oversight
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 90-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 92-54
… and a private entity when a prohibited interest would result solely from the status of a municipal officer or … such private employment will not be directly affected as a result of the contract and the duties of the private … of this individual as town supervisor would not result in a violation of article 18 or the town's code of …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 88-33
… 199 of the Town Law, the town board may, on petition of property owners or on its own motion, construct lateral …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-25
… either statutory or contractual, by a municipality before funds may be paid to a private individual or entity in …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you aren’t required to contribute (determined by your tier and retirement plan), you can only borrow if you have voluntary contributions on file. Tier 2 and 3 (Article 11) Members The following rules apply when …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 2000-11
… and Control, March 25, 1952; Memorandum to the Governor NYS Association of Towns, April 4, 1952). There is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- … shall be awarded by the appropriate officer, board or agency of a political subdivision or district therein to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district is located within more than one town. You state that it is proposed that a fire district which is … and the extension is subject to the approval of the State Comptroller (Town Law, §173[2]). November 29, 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-18
… This opinion represents the views of the Office of the State … the board of supervisors shall apportion to such village so much of the share credited to the town as the assessed value …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-56
… does not have a prohibited conflict of interest in purchase contracts between the firm and the district if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-62
… are not required by law to be paid into any other fund or account...". Therefore, the town board may appropriate moneys …
https://www.osc.ny.gov/legal-opinions/opinion-88-62