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Savings Programs: NY 529 and NY ABLE
… component of the college savings program with the New York State Higher Education Services Corporation. He is also … for qualified educational expenses. If you're a New York State taxpayer, you can also benefit from the state tax …
https://www.osc.ny.gov/savingsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … Key Findings The Board did not provide adequate oversight to ensure that financial activities were properly recorded … accounting records or provide regular financial reports to the Board. She also did not file required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Opinion 2005-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … In this regard, we note that article IX, §1(f) of the State Constitution provides that no local government may be … expressed that the amendment would “provide the power to contract with volunteer fire companies” (see, e.g., Bill …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … opinion. AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- … protection within the second fire protection district. You state that this fire company does not operate an ambulance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7State Comptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that all such expenditures are adequately supported and for necessary district purposes. Credit card charges totaling …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… totaling $32,860 were either not adequately supported or did not comply with the district's purchasing policy. In … general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. For access to state …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Under New York State law, a public sector retiree who is receiving a pension and who returns to public service … he was not entitled. VATTER, 57, of Walkill, New York, is charged with one count of wire fraud, which carries a … and the Orange County Sheriff's Office. This prosecution is being handled by the Office's White Plains Division. …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal … fund balance in various funds. Monticello Joint Fire District – Fiscal Operations ( Sullivan County) The board did …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Municipal Audits
… No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … be accomplished in violation of article VIII, §1 of the State Constitution which prohibits municipalities from making …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-17
… the program, determines that it is significantly devoted to the technical training of the firefighters who would … for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training relevant to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Investment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsOpinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Archived: Legislative Session 2019–2020
… (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled by … codes of ethics to include nepotism. Ethical Standards for State Agency Contractors Act – A.7792 (Titus) / S.5449 … a service or services pursuant to an information-risk contract. Omnibus Procurement Amendments – A.7793 (Titus) / …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … could have saved $3,800 if it had purchased propane at state contract prices. Auditors also determined the board did not …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesState Comptroller DiNapoli Releases Municipal & School Audits
… up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … that the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s … computerized data was not adequately safeguarded. In addition, the district has an increased risk that the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) … based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent inconsistent. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-25State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … District , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits