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South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District … the Treasurer’s records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced today to serve five years’ probation and ordered to … A Syracuse man who stole nearly $22000 in pension payments sent to his deceased mother was sentenced today to serve five …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksOpinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a room in which to …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Comptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… and sentence of Graycelia Cizik, 64, a resident of Polk County, Florida. Cizik pleaded guilty on January 21, 2015 to … prison by Supreme Court Judge Roger D. McDonough in Albany County Court. Cizik also agreed to a judgment in favor of the … Cizik was arrested in August 2014 by agents of the Polk County Sheriff’s Office in Florida, and extradited to Albany …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… New York State Comptroller Thomas P. DiNapoli today recommended improvement of oversight of the Long Island Power Authority (LIPA) after a report by … New York State Comptroller Thomas P DiNapoli today recommended improvement of oversight of the Long Island Power Authority LIPA after a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityOpinion 90-14
… (validity of engineering and legal fees imposed upon developer); (direct payment by developer of subdivision review fees to engineer or lawyer) TOWN LAW, §277(1): A town may impose a … Whether a town may be reimbursed by a developer for the costs of an engineer attorney and land …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 99-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. Background The Town of Amsterdam … The purpose of our audit was to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our Treasures, Inc. (TOTS) on its Consolidated … New York City-based non-for-profit organization authorized by SED to provide preschool special education services to … an Infant/Toddler Early Intervention program and received monetary grants from public sources. During the 2016-17 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualRecommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfOpinion 2001-5
… certain other types of emergencies (see Town Law §176[1], [22]; General Municipal Law §§209, 209-b; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Mitigation for Extreme Weather Conditions and Flooding
… and can hamper the LIRR’s ability to provide regular train service. Additionally, hurricane season can bring high winds, … to have one backhoe loader, 10 front loaders, and 12 light towers; however, the backhoe loader, five of the front loaders, and two of the light towers were not at the site. Officials stated that the …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage … 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles … which impair or impact the quality of State waters and, in turn, pose health risks to those who use them. Two key …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday afternoon for allegedly stealing over $3,000 from the village, State Comptroller Thomas P. DiNapoli, … The former Deputy ClerkTreasurer of the Village of West …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $6.51 billion, including $2.19 billion scheduled for this month, $1.77 billion scheduled for August and $2.55 … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterShareholders Cheer Lowe's New Green Energy Initiatives
… of its stores nationwide. The New York State Common Retirement Fund (the Fund) and Boston Common Asset Management … to clean energy. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s bylaw change, instituted in May 2025, blocks nearly every shareholder from enforcing their …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesOpinion 89-34
… department laborers suspected of using town vehicles for private purposes and, after such inquiry, recommend to the … department laborers suspected of using town vehicles for private purposes and after such inquiry recommend to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12