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Opinion 2002-11
… to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting … forth in section 217(c)(vi)(B) of the General Municipal Law, and an additional twenty-five points for responding to … forth in section 217(c)(vi)(A) of the General Municipal Law. We have been asked whether a fire district service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Limitations – State Police Plan
… Your FAE calculation may be limited based on your tier. Earnings that exceed the limitation will not be included in your pension calculation. Tier 2 If the earnings in any year …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… timeliness of deposits. Ensure that the President co-signs all checks in excess of $500. … Lumberland Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 2002-8
… to be published at least once in the town's official newspaper. The first publication must be not less than ten …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 2000-12
… OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships … of family members. You ask whether town board members are required to abstain from voting on resolutions setting … prohibition of conduct (id.; see also, e.g., 1992 Opns St Comp No. 92-30, p 78). Pursuant to this authority, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… safeguard seized property, including cash, drugs, firearms and vehicles, according to an audit released today by State … The audit reviewed records in ten municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and Watertown; the towns of Hamburg, Irondequoit and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 2002-14
… and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW … for the primary purpose of conducting an investigation to evaluate the appropriateness of pursuing a settlement of a … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to reconstruct a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 99-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt firefighters and their … made for the purpose of lessening the grief of, or providing comfort to, the family of the firefighter. You …
https://www.osc.ny.gov/legal-opinions/opinion-99-3West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … Key Recommendations Adopt financial policies to assist in safeguarding Company assets, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mContract Advisory No. 19
… Guide to Financial Operations (GFO) Print and submit STS or AC 340-S Attach copy of OSC non-approval notice Forward … according to OSC guidelines in GFO Print and submit STS or AC 340-S Forward all above documents to OSC via … according to OSC guidelines in GFO Print and attach STS or AC 340-S Forward documents to OSC via established …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… Barton and Tioga in Tioga County; and the Towns of Danby and Newfield in Tompkins County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of … Board of Education. The extra-classroom activity fund had approximately $196,000 in receipts and $205,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, … budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million and $81.4 million, respectively. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andOpinion 2002-17
… This opinion represents 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-2002-17Opinion 91-43
… other than the clerk. You have asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 … town official. Accordingly, we do not believe the two opinions are inconsistent and we hereby reconfirm the …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… implemented and two were not implemented. The District’s purchasing policy does not include detailed guidance for … procedural guidance. Key Recommendations Update the purchasing policy and procedures. Appoint an independent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, … of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members … process. SCIDA officials submit a financial disclosure form to the County Clerk of the Legislature, detailing any …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRed Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of accounts. It is the … state agencies obtain the most economical and beneficial banking services and such banking services adequately meet … agency revenue collection accounts, cash advance accounts, custodial accounts (e.g. inmate funds, patient accounts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewNorth Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of … December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209