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Pittsfield Fire District – Board Oversight (2016M-305)
… Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … to dissolve district); (authority to dissolve district when there are no "resident owners" within the district); … to the town pursuant to section 198(12), but could do so for fair and adequate consideration). The town board on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 96 - 14
… of a county (see General Municipal Law, §800[4], [5]). For this purpose, officers and employees of a county … or stockholder (General Municipal Law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … and maintain petty cash funds, not in excess of $200 each, for specified college purposes and undertakings. These petty …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-68
… a proposed subdivision development. You advise that the property being developed is immediately adjacent to an … board member and his spouse are resident homeowners. All property owners in that subdivision are required by their deeds to be members of the property owners association. The spouse of the planning board …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … five-member Town Board. General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not … the Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… plans or develop and adopt a written policy related to fund balance and reserves. For example, the Board and … a capital building reserve totaling $16,424 and planned to construct a multimillion-dollar fire station but did not … plans, officials did not determine, among other things, how the construction and replacements would be funded long …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Opinion 93-26
… has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to operate district-owned … the services of the ambulance district and retain the fees for use by the district. Pursuant to articles 12 or 12-A of …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 91-17
… §103[8]) -- Preemption (competitive bidding procedures) PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases by … than municipal hospitals from group program under the Public Health Law) GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-17XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be completed by the Agency … must be changed to use a non-lapsing appropriation. Online certification of reconciliation vouchers must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesOpinion 88-72
… This opinion represents the views of the Office of the State … to serve them, but the county district has refused to do so. The residents have now approached the town with a proposal for the establishment of a town sewer district that would …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 93-25
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (lighting of private right-of-way) STREETS AND … STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, §§6-626; 12-1200: A village which has provided lighting …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 92-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating … uniform standards, consistent with the commonly understood meaning of the term "indigent", for determining indigency in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 92-29
… commissioner and a uniformed force. The commissioner, who for purposes of this inquiry we assume is the head of the … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 89-16
… how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the … custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide to use these moneys to pay for the publication of a fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Smithtown Fire District – Capital Project (2014M-231)
Smithtown Fire District Capital Project 2014M231
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Dutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … had approximately 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Germantown Fire District – Board Oversight (2014M-166)
… Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were approximately $2.1 million …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329