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Opinion 91-29
… hospital telephone and television charges, and gifts for all active firefighters, members, or their families. The … fire insurance tax moneys to pay for: an eye care plan for all active firefighters and their families; reimbursement of … however, may not make such expenditures on behalf of all active firefighters, members or their families without …
https://www.osc.ny.gov/legal-opinions/opinion-91-29About the Academy
… and school district officials. By increasing the number of classroom training sessions and web-based seminars, …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 94-13
… for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate … most recent income tax returns. Termination of payments and benefits for engaging in prohibited employment requires … or fire district is liable for all medical treatment and hospital care furnished during such disability. Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-12
… professional engineer to prepare plans and specifications for the erection of a prefabricated building. You also state … provided by the practitioner or his or her organization for such government body (see also section 29.3[a][4]). While … to prepare specifications to furnish and install equipment for courthouses. The engineer also generally was to supervise …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… the State Address by Gov. Hochul outlined her priorities for 2024, addressing issues important to New Yorkers across … of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues important to New Yorkers across …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressOpinion 2000 - 13
… Guerriere, Chief Nesconset Fire District 1 In 1985 Opns St Comp No. 85-31, p 44, we stated that when a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… from Superstorm Sandy demonstrates the borough's strength. Of course, growth brings challenges, and I hope this report … efforts to build Staten Island's future." "As the smallest of the five boroughs it is crucial that Staten Island is … heroin and opioid abuse epidemic that has claimed hundreds of lives and irreparably harmed thousands of families across …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressWaverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136East Moriches Union Free School District – Claims Processing (2016M-273)
… The claims auditor did not properly identify and report all confirming purchase orders to the Board. The Treasurer … Recommendations Properly identify and report to the Board all instances of confirming purchase orders. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … the Secretary’s claims payment duties. … Huntington Manor Fire District Cash Disbursements 2014M108 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Miller Place Union Free School District – Check Signing (2017M-76)
… The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk does not have … flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Rockland County – Court and Trust Funds (2019M-45)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Rye City School District – Payroll and Leave Accruals (2016M-169)
… 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… the requirements of New York State General Municipal Law Article 18 as they relate to conflicts of interest. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Village of Andover – Water and Electric Cash Receipts (2019M-152)
… over water and electric cash receipts and was able to make adjustments to customer accounts and delete transactions …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Caton – Supervisor’s Records and Reports (2014M-359)
… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359