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Montauk Fire District – Audit Follow-Up (2024M-117-F)
… (Board) did not adequately monitor financial activities or ensure that appropriate records and reports were … Mandated annual audits of the District’s financial or length of service award program (LOSAP) records were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fState Comptroller DiNapoli Releases Municipal & School Audits
… and deliberate audit of all claims paid during the audit period. Auditors reviewed 79 claims totaling $941,015 and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Montauk Fire District – Board Oversight (2024M-117)
Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and ensured appropriate records and reports were maintained andor audited to comply with statutory requirements
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? Audit … a collective bargaining agreement. The District’s 13 ALS employees use a combination of sign-in sheets and a biometric … the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Opinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … McAfee v State , 1 Misc 2d 545, 145 NYS2d 547; cf ., e.g., O'Connor v City of New York , 58 NY2d 184, 460 NYS2d 485; …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million in lost … P DiNapoli today estimated a potential Long Island Rail Road LIRR strike could cause up to $50 million in lost …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyOpinion 96-10
… (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… costs to the state Office of Mental Health (OMH) including alcohol and a sunset cruise at a conference at the Montauk … costs are clear,” DiNapoli said. “And lavish parties with alcohol, cruises and extra guests are not allowable. State … picnic. While at the resort, PSCH charged $10,723 for alcohol, $5,064 for extra guests, $13,378 for post-conference …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseOpinion 93-21
… is upon the best or most beneficial terms. July 5, 1993 Jack Stewart, Chairman, Board of Fire Commissioners Cottekill …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 90-39
… tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A … the North Shore v Incorporated Village of Rosyln Harbor , 40 NY2d 158, 386 NYS2d 198; Joslin v Regan , 63 AD2d 466, 406 … from them" ( Jewish Reconstructionist Synagogue , supra , 40 NY2d at p 163, 386 NYS2d at p 200; emphasis in original), …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… and a fire commissioner pleaded guilty Tuesday evening to official misconduct following their March arrests for using fire district resources to support the former chief … DiNapoli said. Gutierrez pleaded guilty Tuesday evening to official misconduct and petit larceny, plus a two year …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeOpinion 2008-3
… is no longer needed for capital purposes ( see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… Where: SUNY Ulster, Vanderlyn Hall, 491 Cottekill Road, Stone Ridge, N.Y. When: June 23 at 6 p.m …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesOpinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer firefighters of … to advertise for sealed bids to engage the services of physicians to give physicals to volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… today by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more … Berman. "Mr. Garcia betrayed his neighbors and colleagues in the fire department to steal over $120,000 meant to … the New York State Police for their continued partnership in rooting out fraud." According to documents filed in court …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… County Court to grand larceny and criminal tax fraud for stealing nearly $240,000, State Comptroller Thomas P. … DiNapoli said. ”I thank District Attorney Carnright for partnering with my office to expose this scheme and hold … He agreed to pay full restitution. Sentencing is set for January 8, 2016 in Ulster County Court. Denardo, who at …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not … increase in fund balance. Furthermore, the board did not have written multiyear capital or financial plans or a … and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the town’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Free School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter … unable to find a resolution establishing this reserve, and it is overfunded. The current balance in the unemployment … $830,000 for the 2015-16 budget, but the district projects it will not be needed. New Hartford Central School District – …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… 45, of Hammondsport, was sentenced by Steuben County Court Judge Marianne Furfure. As treasurer, Stone was the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-funds